This document is for reference only. All content shall be subject to official documents. The sources of information cannot be fully verified.
Canada Border Services Agency
Agence des services frontaliers du Canada
DONP2 2026 IN
BY EMAIL:
Exporter Letter (Potential Exporters – China)
April 10, 2026
Dear Exporter:
This letter is to advise you that the Canada Border Services Agency (CBSA) has today initiated investigations with respect to the alleged injurious dumping and subsidizing of decorative and other non-structural plywood originating in or exported from the People’s Republic of China (China).
The product definition of goods subject to the investigations can be found in the attached Appendix A.
Dumping occurs when goods are sold to importers in Canada at prices that are less than their selling prices in the exporter’s domestic market or at unprofitable prices. Subsidizing occurs when goods imported into Canada benefit from foreign government financial assistance. The Special Import Measures Act (SIMA) protects Canadian producers from the damaging effects of dumped and subsidized imports.
The information currently before the CBSA indicates that the subject goods are being dumped and subsidized and that there is a reasonable indication that the dumping and subsidizing have caused injury or are threatening to cause injury to the Canadian industry. Therefore, pursuant to subsection 31(1) of SIMA, the CBSA has, on this date, initiated investigations respecting the alleged dumping and subsidizing of decorative and other non-structural plywood from China.
Your company has been identified as a possible exporter of decorative and other non-structural plywood to Canada and, pursuant to subparagraph 34(1)(a)(i) of SIMA, is hereby notified of the initiation of the investigations.
Dumping and Subsidy Questionnaires
In order to determine whether dumping and/or subsidizing has occurred, the CBSA requires information necessary to establish the normal value, export price, and amount of subsidy of the subject goods. The normal value is usually the ex-factory selling price in the country of export and the export price is usually the ex-factory selling price to Canada. If the export price is found to be below its corresponding normal value, the difference is considered to be the margin of dumping of the goods.
You are requested to respond to the attached Dumping Request for Information (RFI), Subsidy RFI, and Section 20 RFI. Responses are to be made on behalf of the entire company, including any subsidiaries that exported the goods under investigations to Canada during the period of investigation detailed in the RFIs. The RFIs are attached to the email that contained this letter.
We are asking for certain information, data and documents, as requested in these RFIs, in order to determine if the goods that your company or its affiliates exported to Canada were dumped and/or subsidized.
On October 21, 2024, CARM (CBSA Assessment and Revenue Management) became the official system of record for the collection of duties and taxes. As a result of CARM, an Exporter ID is a prerequisite to be issued company specific normal value(s), export price deduction(s), margin of dumping or amount of subsidy. Exporters of subject goods are required to register for an Exporter ID and provide this identifier to the CBSA as soon as possible. RFI responses will be considered deficient by the CBSA without proof of an existing Exporter ID or if the exporter fails to submit proof of a submitted request for an Exporter ID. Please refer to the RFI for instructions pertaining to the Exporter ID registration.
Please note that failure to submit all required information and documentation requested in the questionnaires, including non confidential versions and proof of Exporter ID registration, or failure to permit on site verification of any information, may result in the amounts of dumping and amount of subsidy being established in accordance with a ministerial specification, on the basis of the facts available. Such a decision may be less favourable to your company than if full and verified information is made available.
Please be advised that normal values and amounts of subsidy will be determined for exporters that are not the manufacturer of the subject goods (e.g. trading companies or vendors) only to the extent that their suppliers/manufacturers (including affiliated major input suppliers) provide sufficient information to permit the determination of normal values, export prices, and amounts of subsidy. If the manufacturer of the goods (or affiliated supplier of major inputs) sold by an exporter does not provide sufficient information, normal values for that exporter will be determined pursuant to a ministerial specification.
Similarly, in cases where either the Government of China or exporters in China fail to provide complete and accurate submissions enabling the determination of specific amounts of subsidy, countervailing duties may be assessed in accordance with a ministerial specification pursuant to subsection 30.4(2) of SIMA.
If your company is not the manufacturer of the goods you export, then you should ensure that the manufacturer of the subject goods receives a copy of the RFIs as soon as possible so that they have an opportunity to respond before the deadline. You should also immediately provide the CBSA with the name and full details concerning the manufacturer.
Affiliated significant input suppliers as defined in the Dumping RFI are also required to provide the CBSA with a response to Part D and the associated appendices of the Dumping RFI, as well as the entirety of the Subsidy RFI as per question B26 of the Subsidy RFI.
Deadline for Providing Information
The CBSA must normally complete the preliminary stage of the investigations within 90 days and will proceed on the basis of the information available at that time. In order to allow adequate time for analysis, your response to the RFIs must be received by the CBSA on or before May 19, 2026. Any information received after this date may not be given consideration. Please advise the CBSA as soon as possible following the receipt of this request, via email, to indicate whether your company will be responding to the RFIs.
Please also identify the name and position of the officer in your company responsible for your response to the RFIs, along with this person’s telephone number and email address. If the CBSA decides to verify the information provided by your firm, CBSA officials will contact you to make the necessary arrangements.
Statement of Reasons
A Statement of Reasons, which summarizes the information on why these investigations were initiated and which describes in general terms the future activities related to the investigations, will be issued within 15 days and posted on the CBSA’s Dumping and subsidy investigations webpage.
Confidential and Non-Confidential Information
The RFIs contain details on the disclosure provisions of confidential information. A complete submission requires both a confidential and non-confidential response to the RFIs. Sections 82 to 88 inclusive of SIMA contain provisions for the disclosure of confidential and non-confidential information. Their purpose is to make the maximum amount of information available to parties directly involved in the proceedings in order that all parties can understand the reasons and facts on which decisions are made while at the same time protecting confidential information.
The information requested from your company must be submitted in a particular format that clearly distinguishes between non-confidential and confidential information. Such requirements are discussed in detail in the RFIs. It should be noted that SIMA requires that confidential information submitted to the CBSA must be accompanied by a non-confidential edited version of the information. As a result, a submission will not be considered complete unless it is accompanied by an acceptable non-confidential version. If both versions are not provided by the deadline date, your submission may not be taken into account for purposes of the investigations. You should ensure that the non-confidential version of your response contains sufficient detail to convey a reasonable understanding of the confidential information you submitted.
For further information regarding the CBSA’s administrative procedures for the investigations, please refer to the attached Appendix B.
Possible Canadian Import Duties
The Canadian International Trade Tribunal (CITT) will now begin a preliminary inquiry to determine whether the imports are injuring the Canadian producers. The CITT will issue a decision by June 9, 2026. If the CITT determines that the goods shipped to Canada are causing injury and the CBSA determines that they are dumped and/or subsidized, provisional duties may apply to future shipments, starting at the time of the CBSA preliminary determinations, on or before July 9, 2026. You should be aware that the importer in Canada is responsible for paying provisional duties. If provisional duties are imposed, the CBSA will assist you in fulfilling your SIMA reporting responsibilities.
If the CITT determines that the subject goods shipped to Canada are not causing injury or threatening to cause injury, or the CBSA determines that they are not dumped and subsidized, the investigations will be terminated.
Undertakings
SIMA provides that, should preliminary determinations of dumping and/or subsidy be made, exporters may submit written undertakings to revise their selling prices to Canada. The undertaking would involve an agreement to sell at a price where the dumping and/or subsidy is eliminated. It should be noted that acceptable undertakings must account for all or substantially all of the exports of dumped and/or subsidized goods from all subject countries to Canada. If an undertaking is accepted, the required payment of provisional duties on the goods is suspended. In view of the time needed for consideration of undertakings, written undertaking proposals should be made as early as possible after the preliminary determinations.
The CBSA will maintain a list of interested parties and will notify them should an undertaking proposal be received. Persons wishing to be notified must provide their name, address, telephone number and email address to the CBSA officers, detailed below. Interested parties may also consult the CBSA’s Anti-dumping and countervailing website for information on undertakings offered in the investigations.
Should you have any question relating to these investigations, please contact one of the following officers:
Ted Chester
Shaunet Lewinson
Eric Saulnier
Edward.Chester@cbsa-asfc.gc.ca
Shaunet.Lewinson@cbsa-asfc.gc.ca
Eric.Saulnier@cbsa-asfc.gc.ca
Yours truly,
Ted Chester
Senior Program Officer
Trade Remedies Investigations Division
Trade Programs Directorate
ATTACHMENTS
- Dumping Request for Information
- Subsidy Request for Information
- Section 20 Request for Information
APPENDIX A
Product Definition
The subject goods are defined as: Decorative and other non-structural plywood, whether or not surface coated or covered, and veneer core platforms for the production of decorative and other non-structural plywood, originating in or exported from the People’s Republic of China. Decorative and other nonstructural plywood is defined as 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-12024 (including any revisions to that standard).
Excluding:
a. Structural plywood that (i) is manufactured to meet CSA O121 (Douglas fir plywood), CSA O151 (Canadian softwood plywood), CSA O153 (Poplar plywood), or U.S. Products Standard PS 1-09, PS 2-09, or PS 2-10 for Structural Plywood (including any revisions to that standard or any substantially equivalent domestic or international standard intended for structural plywood), (ii) which has both a face and a back veneer of coniferous wood, and (iii) which is for use in structural applications;
b. Finished plywood products for use as flooring;
c. Plywood which has a shape or design other than a flat panel;
d. Phenolic Film Faced Plyform (PFF), also known as Phenolic Surface Film Plywood (PSF), defined as a panel with an “Exterior” or “Exposure 1” bond classification as is defined by The Engineered Wood Association, having an opaque phenolic film layer with a weight equal to or greater than 90g/m³ permanently bonded on both the face and back veneers and an opaque, moisture resistant coating applied to the edges; and
e. Laminated veneer lumber door and window components with (1) a maximum width of 44 millimeters, a thickness from 30 millimeters to 72 millimeters, and a length of less than 2413 millimeters, (2) water boiling point exterior adhesive, (3) a modulus of elasticity of 1,500,000 pounds per square inch or higher, (4) finger-jointed or lapjointed core veneer with all layers oriented so that the grain is running parallel or with no more than 4 dispersed layers of veneer oriented with the grain running perpendicular to the other layers, and (5) top layer machined with a curved edge and one or more profile channels throughout.
Classification of Imports
The allegedly dumped and subsidized goods are imported into Canada under various ten-digit HS codes falling under the heading 44.12. However, these tariff items may also include non-subject goods, and subject goods may fall under additional tariff classifications.
HS codes for plywood are divided between hardwood and softwood. Softwood plywood is generally used in construction or structural applications whereas hardwood plywood is generally used in decorative and non-structural applications. However, some of the HS codes for softwood plywood may contain decorative plywood and some of the HS codes for hardwood plywood may contain non-subject goods.
The specific HS codes related to this case include:
表格
| 4412.10.00.00 | Hardwood | 4412.39.00.21 Softwood |
|---|---|---|
| 4412.31.00.00 | Hardwood | 4412.39.00.22 Softwood |
| 4412.33.00.10 | Hardwood | 4412.39.00.23 Softwood |
| 4412.33.00.20 | Hardwood | 4412.39.00.90 Softwood |
| 4412.33.00.30 | Hardwood | 4412.91.00.00 Hardwood |
| 4412.33.00.90 | Hardwood | 4412.92.00.00 Hardwood |
| 4412.34.00.00 | Hardwood | 4412.99.00.00 Softwood |
| 4412.39.00.10 | Softwood |
These tariff classification numbers may include non-subject goods, and subject goods may also fall under additional tariff classification numbers.
APPENDIX B
CBSA Administrative Procedures for the Investigations
The Canada Border Services Agency (CBSA) provides all parties with specific dates as to when certain information should be provided to the CBSA. In this regard, a schedule of events and a complete listing of all exhibits and information will be available on the CBSA’s Dumping and subsidy investigations webpage. The exhibit listing will be updated as new exhibits and information are made available.
Legal counsel must submit a disclosure undertaking request in order to have access to any confidential information that has been placed on the exhibit listing. Further details on the guidelines for disclosure requests may be found on the CBSA’s Confidentiality and disclosure guidelines for Special Import and Measures Act proceedings webpage.
All information provided in these investigations should be submitted electronically by the CBSA’s Anti-dumping and Countervailing E-filing (ACE) Web Application. For further information about the requirements for making a submission or downloading information through the ACE Web Application, please consult the Anti-dumping and countervailing e-filing web application user guide or contact us at: CBSA-ASFC_SIMA_Registry-Depot_LMSI
