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Memorandum D14-1-6

Liability and Payment of Provisional Duty, Anti-dumping Duty, and Countervailing Duty under the Special Import Measures Act

2008-12-19

This In Brief page has been revised to denote changes made as a result of the Government of Canada’s Paperwork Burden Reduction Initiative. This revision replaces the In Brief page dated August 27, 2008.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

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Last modified: 2008-12-19

Summary

This memorandum explains the liability and payment of provisional duty, anti-dumping duty, and countervailing duty on imported goods subject to the provisions of the Special Import Measures Act (SIMA).

References

Issuing office Trade Programs Directorate
Headquarters file 4205-12-3
Legislative references Special Import Measures Act, sections 3 to 14 and 55 to 59
Other references D14-1-3, D14-1-5, D14-1-7, D14-1-8, D17-1-19
Superseded memoranda D D14-1-6, May 16, 2000