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SIMA Duties Canada 2026: Anti-Dumping Rates You Must Know

By TariffCalc Editorial Team

The Special Import Measures Act (SIMA) is Canada's trade remedy law. It allows CBSA to impose additional duties on imported goods that are dumped (sold below fair market value) or subsidized by foreign governments.

Anti-Dumping Duties (AD)

When a foreign company sells goods in Canada at a price lower than in their home market (or below cost), this is considered "dumping." CBSA investigates and, if dumping is confirmed, imposes anti-dumping duties equal to the margin of dumping.

Countervailing Duties (CVD)

When a foreign government subsidizes its exporters (through grants, tax breaks, below-market loans, etc.), CBSA can impose countervailing duties to offset the unfair advantage.

How SIMA Duties Are Determined

  1. Complaint: A Canadian industry files a complaint with CBSA
  2. Investigation: CBSA investigates dumping/subsidies (typically 6-18 months)
  3. Preliminary determination: CBSA may impose provisional duties
  4. CITT inquiry: The Canadian International Trade Tribunal determines if the dumping/subsidies caused injury to Canadian industry
  5. Final determination: If injury is confirmed, duties are imposed for 5 years (renewable)

Currently Active SIMA Measures

Canada has active SIMA measures on hundreds of products including:

  • Steel products (rebar, pipe, plate) from various countries
  • Aluminum extrusions from China
  • Concrete reinforcing bar from multiple countries
  • Copper pipe fittings
  • Photovoltaic modules from China

How SIMA Duties Are Calculated

  • Normal value: The fair market price in the exporter's home market
  • Export price: The actual price to the Canadian buyer
  • Margin of dumping: Normal value minus export price
  • Duties can be per-exporter or a "residual" rate for all others

TariffCalc and SIMA

Our calculator flags when your HS code is subject to active SIMA measures and alerts you to check with CBSA for applicable duty rates. SIMA duties add to your total landed cost alongside regular duties, surtaxes, and provincial taxes. For binding classification certainty, consider a CBSA advance ruling.

Frequently Asked Questions

What is the difference between anti-dumping and countervailing duties?▼

Anti-dumping duties counter goods sold below fair market value (dumping). Countervailing duties counter foreign government subsidies to exporters. Both are investigated by CBSA and can apply simultaneously to the same product.

How long do SIMA duties last?▼

SIMA duties are imposed for 5 years and can be renewed through expiry reviews conducted by the Canadian International Trade Tribunal (CITT). Many SIMA measures have been in place for decades through successive renewals.

How do I know if my product is subject to SIMA duties?▼

Check CBSA's list of active SIMA measures, which specifies the product scope (HS codes), countries, and applicable duty rates. TariffCalc also flags when your HS code falls within an active SIMA measure.

Calculate Your Duties in Seconds

Enter your HS code and get the full breakdown: duties, surtaxes, provincial taxes, and landed cost.

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