It is an important question "Who is the exporter
for SIMA purposes?" because exporters must complete
exporter requests for information in SIMA
anti-dumping/countervailing duty proceedings. The term
"exporter" is not defined in the SIMA. As a result, we
must turn to the case law.
The CITT notes that "that the Canadian Oxford
Dictionary defines the word "export" as follows:
"…send out (goods, services, etc.) to another country,
esp. for sale…"
The CITT also noted that in Her Majesty The Queen v. The
Singer Manufacturing Company,  1 Ex. C.R. 129, the
Exchequer Court of Canada considered the meaning of the term
"exporter" for purposes of determining anti-dumping duty
liability as follows:
The words "exporter" and "importer" are not
words of art in the law; they are words that gain the meaning that
they have when used in a context such as that found here from the
business or commercial world. It follows, therefore, in my view,
that the matter must be approached from a business or commercial
point of view…The essential feature in my view is that the
exporter must be the person in the foreign country who sends the
goods into Canada and the importer must be the person to whom they
are sent in Canada…
The CITT held that the identify of the exporter must be
determined on a case by case basis based on the particular
The CITT determined that possession and legal title to the goods
are significant factors in determining the identity of the
exporter. Documentary evidence concerning the commercial
transactions that occurred for the two importations under
consideration was necessary and relevant. Commercial documents were
reviewed, such as the following were considered:
the bills of lading, which serve as a document of title to
goods in transit;
the certificates of origin;
the invoices pertaining to the carriage of the goods in issue
from the producer's mill to Canada;
the cargo transportation insurance policies and who was the
the bank debit confirmations showing who paid for the
the Canada Customs coding forms and who is listed as the vendor
of the goods;
the invoices pertaining to logistics services relating to the
entry of the goods in issue into Canada and their delivery from the
the purchase orders for the goods in issue; and
the invoices and packing lists for the goods in issue.
Based on the totality of the documentary evidence, the CITT
agreed that the exporter was the person identified by Emco. The
CITT recognized that:
The goods in issue were largely effected through a series of
paper-based transactions, a situation that is not uncommon in
international commerce (as outlined above) and that the producer
had knowledge that the goods in issue were being produced
specifically for export to Canada.
The CITT then stated:
The Tribunal finds no indication in SIMA that the physical
handling of goods is essential to being considered the exporter of
those goods or that a foreign producer, solely by virtue of knowing
that goods that it is producing are destined for a particular
export market, necessarily becomes the exporter of those goods.
This decision is helpful and may be used to argue that a
particular party is the exporter. Sometimes the CBSA would like to
treat a supplier to the exporter as the exporter – this case
will be useful in such circumstances.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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While that agreement mandated export measures on Canadian softwood lumber exports destined for the United States, it also protected those lumber exports from the potential imposition of onerous import measures by the U.S.
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