ARTICLE
4 August 2026

Expiry Review & Exclusions: Refined Sugar

MK
Millar Kreklewetz

Contributor

Millar Kreklewetz LLP is a super-boutique Canadian Indirect Tax, Customs & International Trade firm, with a client base comprised of national and international leaders across all industries. In 1999, L’Expert Magazine called us a Canadian “brand name” for Indirect Tax and International Trade and nothing much has changed in 2024!
The Canadian International Trade Tribunal has initiated an expiry review of anti-dumping and countervailing duties on refined sugar imports from five countries, presenting a critical opportunity for producers and importers to request product exclusions. This review, occurring every five years, will determine whether existing trade remedies remain necessary and allows parties to seek exemptions for products that Canadian industry cannot supply comparably.
Canada International Law
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On July 2, 2026, the Canadian International Trade Tribunal (“CITT”) announced the initiation of an expiry review (“Review”) on the dumping and subsidizing of refined sugar from the United States, Denmark, Germany, the Netherlands, and the United Kingdom. On July 3, 2026, the Canada Border Services Agency (“CBSA”) similarly gave notice of the initiation of its parallel expiry review investigation.

More details on the technical definition of the Subject Goods can be found here.

While Expiry Reviews are fairly standard, and occur every 5 years, they also present an opportunity to request “exclusions” from the current anti-dumping duties on the basis the Canadian industry cannot supply a comparable product.

What is an Expiry Review?

Expiry reviews are conducted by the CITT (with the investigative assistance of the CBSA) to review any prior Anti-Dumping Duty (“ADD”) or Countervailing Duty (“CVD”) finding or order made by the CITT (“Order”) under the Special Import Measures Act (“SIMA”). They generally occur every five years following the original Order or subsequent renewal.

Expiry reviews are designed to allow the CITT to determine whether the prior Order remains necessary. First the CBSA determines the likelihood of resumed/continued dumping/subsidizing if the Order expires, and then the CITT determines the likelihood of injury arising from the resumption/continuation of dumping/subsidizing.

Background

The CBSA initiated its original investigation of the Subject Goods on March 17, 1995, in response to a complaint from the Canadian Sugar Institute. On July 7, 1995, the CITT began its parallel injury inquiry.

The CBSA issued their final determination on October 5, 1995, concluding that there was dumping. The CITT then made its final finding that said dumping was threatening to cause injury to the domestic industry on November 6, 1995.

Previous Expiry Reviews have all concluded with the CBSA determining that there was a likelihood of resumed or continued dumping of the Subject Goods, and the CITT issuing Orders continuing its original finding of material injury.

That said, through those Expiry Reviews, the CITT has considered, and granted, numerous product “exclusions”. For example, in the 2015 Expiry Review, the CITT granted requests for product exclusions from Golda’s Kitchen (decorative coloured sugar crystals for decorating baked goods) and Kellogg Canada (evaporated cane syrup). These exclusions have remained in the subsequent Order.

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How Do I Get Involved?

Foreign producers and Canadian importers of Subject Goods who think their product is a good candidate for an exclusion should contact Experienced Trade Counsel to begin building their application for a product exclusion. Failing to do so may mean waiting for five years until the next expiry review!

Based on the current CITT Expiry Review Timetable, requests for product exclusions must be filed by noon on January 26, 2027.

The CITT has tentatively scheduled a public hearing for March 1, 2027, and their Order and Reasons are expected by May 7, 2027. 

For help with an Expiry Review, please click here.

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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