Special Import Measures Act

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 Commissioner 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 Commissioner, 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.