D Memo 14, Section 55, 56, 57 or 59 of The Special Import Measures Act
There are two types of duty assessed under this Act
in the case of dumped goods, an anti-dumping duty in an amount equal to the margin of dumping of the imported goods
in the case of subsidized goods, a countervailing duty in an amount equal to the amount of subsidy on the imported goods
Anti-dumping duty is assessed when the normal value exceeds the export price. The difference between the two is known as "the Margin of Dumping ". This tax is charged at a much higher rate, sometimes as high as 186% depending on information provided by the exporter.
Commodities manufactured in CN, Taiwan and various other countries such as woman's knee high boots, bicycles (specific), screws/fasteners and steel tubing are examples of items subject to Anti Dumping Duty.
Countervailing duty is a special duty levied to offset any bounty or subsidy granted *usually by the Government of the Country of Origin (exporter origin)* directly or indirectly, to a manufacturer or producer of the commodity being imported.
The Importer under Reason to Believe is to ensure any errors at the time of import, declared or misrepresented are corrected within 90 days via your Customs Broker or self correction with Canada Border Services Agency (CBSA).
It is therefore important that you confirm your Tariff (HS Classification) prior to importing your goods to avoid incorrect tax, unnecessary duty, interest and penalties issued after the fact as a result of misclassification.