Special Import Measures Act (R.S.C., 1985, c. S-15)

Marginal note:Goods deemed to be like goods

18 Where goods imported into Canada and goods sold for use in the country of export are like goods except only that the goods sold for such use have applied to them a trademark, as defined in the Trademarks Act, that is not applied to the goods imported into Canada, and goods like the goods imported are not sold for use in the country of export, the goods imported and the goods sold for such use shall be deemed to be like goods for the purposes of this section if, in the opinion of the President,

• (a) the goods are being imported into Canada without that trademark applied to them in order to avoid the operation of section 15; and

• (b) it is probable that there will be applied to the goods, subsequent to their importation into Canada, that trademark or any other mark so closely resembling that trademark that it is likely to be taken therefor.

Marginal note:Where normal value cannot be determined under section 15

19 Subject to section 20, where the normal value of any goods cannot be determined under section 15 by reason that there was not, in the opinion of the President, such a number of sales of like goods that comply with all the terms and conditions referred to in that section or that are applicable by virtue of subsection 16(1) as to permit a proper comparison with the sale of the goods to the importer, the normal value of the goods shall be determined, at the option of the President in any case or class of cases, as

• (a) such price of like goods when sold by the exporter to importers in any country other than Canada during the period referred to in paragraph 15(d) as, in the opinion of the President, fairly reflects the market value of the goods at the time of the sale of the goods to the importer in Canada, adjusted in the prescribed manner and circumstances to reflect the differences in terms and conditions of sale, in taxation and other differences relating to price comparability between the goods sold to the importer in Canada and the like goods sold by the exporter to importers in the country other than Canada; or

• (b) the aggregate of

  • (i) the cost of production of the goods,

  • (ii) a reasonable amount for administrative, selling and all other costs, and

  • (iii) a reasonable amount for profits.

Marginal note:Normal value where export monopoly

• 20 (1) Where goods sold to an importer in Canada are shipped directly to Canada

  • (a) from a prescribed country where, in the opinion of the President, domestic prices are substantially determined by the government of that country and there is sufficient reason to believe that they are not substantially the same as they would be if they were determined in a competitive market, or

  • (b) from any other country where, in the opinion of the President,

    • (i) the government of that country has a monopoly or substantial monopoly of its export trade, and

    • (ii) domestic prices are substantially determined by the government of that country and there is sufficient reason to believe that they are not substantially the same as they would be if they were determined in a competitive market,

  the normal value of the goods is

  • (c) where like goods are sold by producers in any country other than Canada designated by the President for use in that country,

    • (i) the price of the like goods at the time of the sale of the goods to the importer in Canada, adjusted in the prescribed manner and circumstances to reflect the differences in terms and conditions of sale, in taxation and other differences relating to price comparability between the goods sold to the importer in Canada and the like goods sold by producers in the country other than Canada designated by the President for use in that country, or

    • (ii) the aggregate of

      • (A) the cost of production of the like goods,

      • (B) a reasonable amount for administrative, selling and all other costs, and

      • (C) a reasonable amount for profits,

    whichever of the price or aggregate the President designates for any case or class of cases; or

  • (d) where, in the opinion of the President, sufficient information has not been furnished or is not available to enable the normal value of the goods to be determined as provided in paragraph (c), the price of like goods

    • (i) produced in any country designated by the President, other than Canada or the country from which the goods were shipped directly to Canada, and

    • (ii) imported into Canada and sold by the importer thereof in the condition in which they were imported to a person with whom, at the time of the sale, the importer was not associated,

    such price to be adjusted in the prescribed manner and circumstances to reflect the differences in terms and conditions of sale, in taxation and other differences relating to price comparability between the goods sold to the importer and the imported like goods in relation to their sale by the importer thereof.

• Marginal note:Limitation

  (2) The President may not designate a country under paragraph (1)(d) if

  • (a) the like goods of that country are also the subject of investigation under this Act, unless the President is of the opinion that those goods are not dumped goods; or

  • (b) in the opinion of the President, the price of the like goods imported into Canada has been significantly influenced by a country described in paragraphs (1)(a) and (b).

Marginal note:Credit sales of like goods

• 21 (1) Where any sale of like goods referred to in section 17, paragraph 19(a), subparagraph 20(1)(c)(i) or paragraph 20(1)(d) was made on credit terms other than cash discounts, the price for which the like goods were sold is deemed, for the purpose of that provision, to be an amount equal to the quotient obtained when

  • (a) the aggregate of the present value of every payment of principal or interest, or of principal and interest, provided for by any agreement entered into with respect to the sale, determined

    • (i) as of the time of the sale, and

    • (ii) by reference to a discount rate equal to

      • (A) the interest rate prevailing in the country in which the goods were sold, at the time of the sale, for commercial loans available in that country in the currency in which the payments are expressed in the agreement and on terms, other than the interest rate, comparable to the credit terms on which the sale of the like goods was made, or

      • (B) where it is not possible to ascertain the interest rate referred to in clause (A) or there is no such interest rate, the interest rate selected as provided for by regulations made pursuant to paragraph 97(i),

  is divided by

  • (b) the number or quantity of the like goods sold,

  so as to arrive at a unit price for the like goods sold.

• Marginal note:Adjustment of unit price

  (1.1) The unit price arrived at under subsection (1) shall be adjusted in the prescribed manner and circumstances to reflect the differences in terms and conditions of sale, taxation and other matters that relate to price comparability between the goods sold to the importer in Canada and the like goods sold.

• Marginal note:Where agreement relates to several goods

  (2) For the purpose of paragraph (1)(a), where an agreement with respect to the sale of like goods also relates to the sale of other goods, only such portion of the present value of any payment of principal or interest, or of principal and interest, provided for by the agreement as is reasonably attributable to the like goods shall be included in determining the aggregate referred to in that paragraph.

Marginal note:Purchasers to be regarded as one

22 For the purpose of section 15, where two or more purchasers are persons associated with each other during the period that, by reason of the operation of paragraph 15(d), is relevant for the purpose of that section, those purchasers shall be regarded as a single purchaser.

Marginal note:Where exporter provides benefit on resale in country of export

23 Where, by reason of any provision of section 17, 19 or 20, the normal value of goods sold to an importer in Canada is required to be determined by reference to the price of like goods sold by the exporter of the first mentioned goods and the exporter agrees with persons who purchase the like goods from him in the country of export of the goods sold to the importer in Canada to provide, directly or indirectly, to persons who purchase the like goods in the country of export

• (a) on resale from the persons with whom such an agreement is made, or

• (b) from any person on any subsequent resale,

any benefit by way of rebate, service, other goods or otherwise, the normal value for the purposes of this Act of the goods sold to the importer in Canada is the normal value as determined pursuant to that provision minus an amount to reflect the value of the benefit to persons who purchase the like goods on resale.

Marginal note:Costs during start-up period

23.1 Where, in calculating the normal value of any goods, the investigation period includes a start-up period of production, the cost of production of the goods and the administrative, selling and all other costs with respect to the goods for that start-up period of production shall be determined in the prescribed manner.

Export Price

Marginal note:Determination of export price of goods

24 The export price of goods sold to an importer in Canada, notwithstanding any invoice or affidavit to the contrary, is an amount equal to the lesser of

• (a) the exporter’s sale price for the goods, adjusted by deducting therefrom

  • (i) the costs, charges and expenses incurred in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export,

  • (ii) any duty or tax imposed on the goods by or pursuant to a law of Canada or of a province, to the extent that the duty or tax is paid by or on behalf or at the request of the exporter, and

  • (iii) all other costs, charges and expenses resulting from the exportation of the goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a), and

• (b) the price at which the importer has purchased or agreed to purchase the goods, adjusted by deducting therefrom all costs, charges, expenses, duties and taxes described in subparagraphs (a)(i) to (iii).

Marginal note:Special rules to determine export price

• 25 (1) Where, in respect of goods sold to an importer in Canada,

  • (a) there is no exporter’s sale price or no price at which the importer in Canada has purchased or agreed to purchase the goods, or

  • (b) the President is of the opinion that the export price, as determined under section 24, is unreliable

    • (i) by reason that the sale of the goods for export to Canada was a sale between associated persons, or

    • (ii) by reason of a compensatory arrangement, made between any two or more of the following, namely, the manufacturer, producer, vendor, exporter, importer in Canada, subsequent purchaser and any other person, that directly or indirectly affects or relates to

      • (A) the price of the goods,

      • (B) the sale of the goods,

      • (C) the net return to the manufacturer, producer, vendor or exporter of the goods, or

      • (D) the net cost to the importer of the goods,

  the export price of the goods is

  • (c) if the goods were sold by the importer in the condition in which they were or are to be imported to a person with whom, at the time of the sale, he was not associated, the price for which the goods were so sold less an amount equal to the aggregate of

    • (i) all costs, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

      • (A) incurred on or after the importation of the goods and on or before their sale by the importer, or

      • (B) resulting from their sale by the importer,

    • (ii) an amount for profit by the importer on the sale,

    • (iii) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

    • (iv) all other costs, charges and expenses incurred by the exporter, importer or any other person resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a),

  • (d) if the goods are imported for the purpose of assembly, packaging or other further manufacture in Canada or for incorporation into other goods in the course of manufacture or production in Canada, the price of the goods as assembled, packaged or otherwise further manufactured, or of the goods into which the imported goods have been incorporated, when sold to a person with whom the vendor is not associated at the time of the sale, less an amount equal to the aggregate of

    • (i) an amount for profit on the sale of the assembled, packaged or otherwise further manufactured goods or of the goods into which the imported goods have been incorporated,

    • (ii) the administrative, selling and all other costs incurred in selling the goods described in subparagraph (i),

    • (iii) the costs that are attributable or in any manner related to the assembly, packaging or other further manufacture or to the manufacture or production of the goods into which the imported goods have been incorporated,

    • (iv) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the imported goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

    • (v) all other costs, charges and expenses, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

      • (A) resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a) that are incurred by the exporter, importer or any other person, or

      • (B) incurred on or after the importation of the imported goods and on or before the sale of the goods as assembled, packaged or otherwise further manufactured or of the goods into which the imported goods have been incorporated, or

  • (e) in any cases not provided for by paragraphs (c) and (d), the price determined in such manner as the Minister specifies.

• Marginal note:No deduction

  (2) No deduction for duties imposed by virtue of this Act may be made under

  • (a) subparagraph (1)(c)(i), in the case of an export price determined under paragraph (1)(c), or

  • (b) subparagraph (1)(d)(v), in the case of an export price determined under paragraph (1)(d),

  where, in the opinion of the President, the export price determined under either of those paragraphs without making such a deduction is equal to or greater than the normal value of the goods.