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15 September 2026

Provisional Duties On Chinese Plywood

MK
Millar Kreklewetz

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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 issued a preliminary determination imposing provisional anti-dumping duties ranging from 0% to 227.5% on decorative and non-structural plywood imports from China, effective August 24, 2026. With the Canadian International Trade Tribunal scheduled to hold public hearings in November 2026, the significant disparity between duty rates for cooperative versus non-cooperative exporters underscores the critical importance of timely participation in CBSA investigations.
Canada International Law
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On August 24, 2026, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping and subsidizing in respect of decorative and other non-structural plywood originating in or exported from the People’s Republic of China (the “Subject Goods”).

Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after August 24, 2026.

Background Information

On April 10, 2026, the CBSA issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) in respect of the alleged dumping of the Subject Goods, which are defined as follows:

a flat, multilayered plywood or other veneered panel, consisting of two or more layers or plies of wood veneers and a core, with the face and/or back veneer made of wood. The veneers, along with the core are glued or otherwise bonded together. Decorative and other non-structural plywood include products that meet the American National Standard for Hardwood and Decorative Plywood, ANSI/HPVA HP-1-2024.

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

Provisional Duties Effective August 24, 2026!

Following the CBSA’s preliminary determination of dumping, provisional duties are now imposed at the rates specified by CBSA on imports of the Subject Goods released on or after August 24, 2026.

The CBSA has assigned specific provisional anti-dumping duties (“ADDs”) to the Subject Goods for eleven exporters who participated in its investigation. The provisional ADDs vary between 0% and 172% of the value for duty of the Subject Goods, respectively.

Exporters who did not cooperate will find their imports face substantially higher provisional ADDs, with a rate of 227.5%.

Final Dumping Investigation and Injury Determination

Focus now turns to the CITT for its final finding on whether the dumping of Subject Goods has caused or is threatening to cause injury to the domestic Canadian industry. The CITT will hold a public hearing on this issue on November 23, 2026, with the final finding expected by December 22, 2026.

The CBSA is expected to provide its reasons within the next 15 days in its statement of reasons, in which it will publish its timeline for its final determination.

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What Does This Mean for Me?

The significant difference in the provisional ADDs between cooperative and non-cooperative exporters highlights the importance of participating in CBSA investigations. Interested parties who have not cooperated with the CBSA investigation should contact counsel ASAP to determine potential next steps.

If your business imports Subject Goods or is considering doing so, you should seek Canadian legal advice immediately given the provisional ADDs are now in effect. Failure to consult with Canadian legal counsel on this issue could lead to a costly assessment by the CBSA down the road!

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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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