Canada: What To Do When You Receive An Antidumping DAS From The CBSA

Last Updated: September 28 2016
Article by Cyndee Todgham Cherniak

A Detailed Adjustment Statement (“DAS") is an assessment of antidumping duties and/or countervailing duties, additional GST, and interest.  It is like a tax assessment – only it relates to antidumping and countervailing duties.  Customs duties  and excise taxes can also be imposed on a DAS (with or without antidumping duties).  You would have received an antidumping duty and/or countervailing duty DAS if the Canada Border Services Agency (“CBSA”) determined that you imported goods subject to an Order of the Canadian International Trade Tribunal (“CITT”).

The DAS may have been issued because you did not pay any antidumping and/or countervailing duties at the time of importation of the goods. Some importers do not know about the antidumping and/or countervailing duties and their customs broker failed to tell them.  Sometimes a DAS is issued by the CBSA when the proper SIMA Code was used at the time of importation, but the valuation was incorrect (understated).  The CBSA will issue a DAS when the export price is lower than the normal value they determined for the good (in cases where the exporter cooperated fully with the CBSA in the most recent investigation or reinvestigation).  This type of error occurs when there is a new sales manager or when the foreign exchange rate is fluctuating (normal values are usually determined in the currency of the factory and the importer usually pays in US dollars).

The first thing to do when you receive an antidumping duty and/or countervailing duty DAS from the CBSA is to calm down because normally the amount you have to pay is 4, 5, or 6 figures.  You were not expecting this type of expense.  Antidumping duties at the “All Others” Ministerial Specification rate are prohibitively high because they are intended to protect the Canadian domestic industry of the product and stop imports from the subject country (often China).

The next thing to do is to diarize in your calendar (paper and computer) the 30 day deadline for paying the amount of the DAS at no additional interest. If you pay the amount after the deadline stated in the DAS, there will be added interest.  The amount of the DAS must be paid in full to perfect your appeal (called a request for redetermination).  Diarize the 90 day deadline for filing the appeal because there are no extensions of time allowed under the Special Import Measures Act.  It is also helpful to diarize the 60 day point and the 75 day point to make sure you have a lawyer hired to help you and that you will be ready to file the appeal on time or early.  Remember – if the appeal is filed late, it will be rejected.  If the appeal is filed and the amount of the DAS has not been paid in full, the appeal will be rejected.  You cannot post security and cover the amount of the DAS with a lien on property or other security (such as a bond).

The next thing to do is to determine what form your appeal must take.  The Special Import Measures Act requires that the request for redetermination be in prescribed form and set out prescribed information.  To file an appeal, you must file a B2 – Adjustment Request.  The instructions on where to send the B2 Adjustment Request are on the DAS.  Make sure your customs broker sends the appeal paperwork to the Antidumping and Countervailing Directorate of the CBSA.  Also, it is important to remember that a separate B2 Adjustment Form must be filed for each DASsed transaction.  Look at the top of the DASs for the DAS numbers and for the Transaction Numbers in the DAS. Also, remind your customs broker to file the supporting information for each B2 Adjustment Request rather than one copy as a blanket for each separate appeal.

The appeal must set out the facts, the grounds for the appeal and the evidence that you will be relying on.  The appeal requests the following:

(a) the CBSA determine the correct normal value;
(b) the CBSA determine the correct export price;
(c) the CBSA determine the correct amount of subsidy;
(d) the CBSA determine the correct amount of the export subsidy; or
(e) the CBSA determine whether the goods are of the same description as those described in the order or finding of the Tribunal or in the order of the Governor in Council.

This inforamtion should be in a separate document as there isn’t enough space on the form to cover this inforamtion adequately.

For (a) – (d), the CBSA will send a questionnaire to the exporter and the export must provide information to enable the CBSA to make the calculations. If the exporter does not cooperate with the CBSA, the appeal will fail.  So, it is important to get the exporter onside before you file the appeal.

For (e), you must present facts and arguments to demonstrate the the goods you imported are not caught by the definition of “subject goods” in the relevant CITT Order. We often carefully review the words in the subject goods definition and any additional product information in the CITT Findings to find arguments that the imported goods are not subject to the CITT’s Order.  It also may be that the goods are covered by an exclusion within the subject goods definition or granted by the CITT. There are a number of subjectivity appeals on the CITT web-site and it may be that arguments can be made based on a previous decision of the CITT.

If you must prepare subjectivity arguments, do not delay in seeking the assistance of an antidumping lawyer.  They need time to help you organize the evidence and possibly obtain an expert’s report.  Sometimes your lawyer can take a sample to the CBSA and they might even reverse the DAS if it is a case of misunderstanding what was imported.

For example, we once had a client who imported Hex Head Cap Screws and the original B3 referred only to “screws”.  We were able to present documents to the CBSA to demonstrate that the imported goods were Hex Head Cap Screws.  The CBSA agreed that the imported goods were not subject to the CITT’s Fasteners Order.

In another case, our client imported parts of an aluminum railing and the CBSA issued a DAS because the parts were described individually on the import documentation.  In reality, the railing was assembled prior to importation and was not subject to the CITT’s Aluminum Extrusions Order.

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.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

In association with
Related Video
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.