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 Topics
Related Articles
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
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

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 or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq 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 of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions