Assessment and payment of duties under the Special Import Measures Act . : Rv55-5/14-1-7-2017E-PDF

"This memorandum is revised to reflect the amendments to the Special Import Measures Act that came into effect on June 22, 2016. These amendments provide that a determination by the President of the Canada Border Services Agency of an insignificant margin of dumping or an insignificant amount of subsidy in respect of goods imported into Canada will no longer result in the termination of the investigation prior to the President’s preliminary determination, as well as, that expiry reviews may now be initiated from a date that is closer to the expiry date of the Tribunal’s order or finding and other changes related to that new time period. This memorandum explains an importer’s liability for the payment of provisional, anti-dumping and countervailing duties under the Special Import Measures Act (SIMA). It also explains the procedure for posting security with respect to provisional duty as well as the exchange rate for calculations under SIMA”--In brief, p. [1].

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