On March 14, 2017, the Canada Border Services Agency (CBSA) posted procedures for requesting a remission of SIMA duty under the Gypsum Board Products Anti-dumping Duty Remission Order, 2017. The link to remission order P.C. 2017-175 was also posted to SIMA Measures in force on this date.
Under the order, remission is granted of the anti-dumping duty paid or payable under SIMA for each gypsum board product in the amount calculated by use of a formula provided in the Remission Order, as long as the following conditions set out in Section 4 of the order have been met:
(a) a claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the gypsum board products are accounted for under section 32 of the Customs Act;
(b) on request by the Agency (CBSA), the importer files with the Agency the evidence or information that the Agency requires to determine eligibility for the remission;
(c) the importer agrees that it is subject at any time, including after the remission, to audit by the Agency for the purpose of determining whether the information supplied by the importer under paragraph (a) or (b) is accurate and complete and whether the facts on which the Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and
(d) at the time when the Agency conducts the audit referred to in paragraph (c), the Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.
The request for remission will be applicable on a going-forward basis from the day the remission order comes into effect eliminating the need to apply for each transaction imported. The request for remission will be in effect for the duration of the order, or until such time as the importer requests that it is revoked.
Remission remains subject to the conditions outlined in section 4 of the remission order. CBSA will provide further instructions on how to properly account for goods once your request for remission has been properly filed and received at the CBSA.
Inquiries should be directed to:
Patrick Latreille, A/Manager
SIMA Compliance Unit
222 Queen Street, 9th Floor
Ottawa, Ontario K1A 0L8
Phone (613) 954-8066 or e-mail [email protected]
The complete Remission Order containing the interpretation, description, formula for calculation and additional information is found in the Canada Gazette and in the link within the SIMA Measures in Force.
The procedures containing instructions on how to request remission of SIMA duty under the above order are found on the Measures in Force website.