ARTICLE
20 August 2026

CBSA Investigating Paperboard Cups And Containers

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 Canada Border Services Agency has launched an anti-dumping investigation into paperboard cups and containers from China, which could result in additional duties being imposed on these imports.
Canada International Law
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On August 17, 2026, the Canada Border Services Agency (“CBSA”) issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) in respect of the alleged dumping and subsidizing of paperboard cups and containers from China. This investigation was prompted by a complaint filed by Great pacific Enterprises Limited Partnership.

The goods under investigation are more specifically described as:

Paperboard cups and containers rolled from coated paperboard stock (excluding enhanced clay-coated paperboard stock) and blanks or flats for forming into such paperboard cups or containers, originating in or exported from the People’s Republic of China.

The following are excluded from Subject Goods:

Paperboard cups and containers packaged in party sets that contain other types of tableware.

Further details on the Subject Goods can be found in the Notice of Initiation of Investigation itself.

Parallel CITT Investigation

On August 182026, the Canadian International Trade Tribunal (the “CITT”) issued a notice initiating a preliminary injury inquiry in respect of the same Subject Goods, a parallel process to determine whether the alleged dumping and subsidizing has caused or is threatening to cause injury to the Canadian industry.

Why Do I Care?

If the CBSA and CITT ultimately conclude that the dumping and subsidizing of the Subject Goods has caused injury or is threatening to cause injury to the Canadian industry, Anti-Dumping Duties (“ADDs”) will be imposed, effectively increasing the costs of the Subject Goods.

Anti-dumping investigations offer Canadian importers and foreign exporters and producers the opportunity to participate in the CBSA investigation and obtain their own specific Normal Values, which are preferable to the ADDs payable on imports from producers who do not have Normal Values.

It may also be possible to request a product exclusion from the CITT on the basis that certain goods are unique and the Canadian industry is incapable of manufacturing a substitutable product.

What is the Timeline for Next Steps?

Under SIMA the matter will proceed along two parallel tracks:

  • The CBSA will send out Requests for Information: Importers must respond by September 8th, and exporters by September 23rd;
  • The CITT requires any interested participants and their counsel to file Forms with the CITT by August 31st, and any opposing submissions must be filed by noon on September 14th.

The CBSA’s preliminary determination is expected by November 16, 2026, and provisional duties may also apply starting on that date.

How do I get involved?

Specialized legal advice is generally required. Given the strict timelines, and amount of work involved in responding to CBSA and CITT questionnaires, any parties potentially impacted should contact their lawyers immediately to discuss next steps – regardless of whether you have received a questionnaire!

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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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