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

A 25% surtax under SOR/2024-202 on Chinese steel hurts. A SIMA measure on the same product can hurt 4x more. Aluminum extrusions from China, for example, carry an anti-dumping rate of 101% PLUS a countervailing duty of 15.84 CNY per kilogram on top of regular MFN duties. On a single 20-tonne shipment of Chinese aluminum extrusions, that's an extra ~$50,000 CAD in SIMA duties before you even get to MFN, surtax, and GST.

Canada currently has 59 active SIMA measures covering products from 35 countries. If your import is on this list and you didn't know, you're either overpaying duty (best case) or facing an AMPS C170 penalty plus retroactive SIMA collection on audit (worst case). This guide is the complete current list as of the snapshot date below, plus the practical compliance moves that experienced importers use.

What SIMA actually does

The Special Import Measures Act (SIMA) is Canada's trade remedy law. CBSA enforces it; the Canadian International Trade Tribunal (CITT) determines whether dumping or subsidization injured a Canadian industry. Two duty types:

• Anti-Dumping (AD) — applied when a foreign exporter sells in Canada below their home-market price or below cost. The rate equals the margin of dumping.
• Countervailing (CVD) — applied when a foreign government subsidizes its exporters (grants, below-market loans, tax breaks, energy subsidies). The rate equals the amount of subsidy.

Both can apply at the same time. They stack with regular MFN duty and any retaliatory surtaxes. A Chinese aluminum extrusion shipment sees: MFN duty + 25% steel/aluminum surtax (SOR/2024-202) + 101% AD + 15.84 CNY/kg CVD + GST on the whole landed cost. The order of application matters; SIMA and surtax are both on top of VFD before GST.

Currently active SIMA measures (snapshot 2026-03-26)

The following table lists every measure CBSA reports as in force, sourced from the CBSA Measures in Force page. Rates expressed as percentages are ad valorem on customs value. Specific rates (per kg, per metric tonne, per piece) are flat amounts in the foreign currency shown — verify the current exchange rate at duty payment time. "Normal value pricing" means there is no fixed rate; the importer pays based on each exporter's individual normal value as determined by CBSA.

### Steel — flat products (sheet, plate, strapping)

### Steel — pipe and tube

### Steel — long products (rebar, wire, fasteners)

### Steel — fabricated (grating, transformers, towers, chassis)

### Aluminum and copper products

### Construction and building materials

### Industrial and specialty products

### Food products

How to read these rates

Three rate types appear in the table, and they behave very differently at the border:

Percentage rates (ad valorem). Applied to the customs value (typically transaction value adjusted per the WTO valuation methods). Same as MFN duty math. A 91% AD on a $100,000 import = $91,000 added.

Specific rates (per unit). Flat amounts in the originating country's currency. A 5,280 CNY/MT CVD on 100 metric tonnes = 528,000 CNY → ~$103,000 CAD at current rates. These rates do NOT scale with declared price — they scale with quantity. Buyers who assume "everything is a percentage" miss this and underpay routinely. Specific rates require careful unit conversion: per kg vs. per MT vs. per piece vs. per NMB (number) vs. per square metre vs. per watt.

Normal value pricing. No fixed rate. Each exporter has an individual normal value set by CBSA after a verification audit. The importer pays AD equal to the difference between the exporter's normal value and the actual export price. If you don't have the exporter's normal value documentation, CBSA defaults to the most recent CITT-determined "all others" rate, which is usually punitive.

Price undertaking. A binding agreement between an exporter and CBSA to sell at or above a minimum price. While the undertaking is in force, no AD applies on shipments at the agreed price. If the exporter breaches, undertaking is revoked and AD resumes retroactively.

Ministerial specification. A blanket rate set by the Minister of Public Safety. Treat as a percentage rate for most purposes — check CBSA notice for the current value.

What to do if your code is on the list

1. Check the exporter's normal value first. Most large Chinese, Korean, and Indian exporters have CBSA-determined normal values on file. Email the exporter and ask for their CBSA AD/CVD reference letter. If they have one, your AD rate is what's in that letter — usually much lower than the headline rate. If they don't (or won't share), assume you'll pay the residual "all others" rate.

2. Verify the [tariff item](/en/hs-code) is actually on the measure scope. SIMA scope is defined by the original CITT finding, not just the HS code. CITT findings often include carve-outs (specific dimensions, end uses, alloy compositions). Read the actual finding, not just the MIF page summary. CBSA may treat your import as in-scope even when the importer believes a carve-out applies — get a written CBSA opinion before the shipment lands.

3. Consider a [CBSA advance ruling on origin](/en/blog/cbsa-advance-rulings). If you're sourcing from a country not on the subject country list but suspect the goods may have been transhipped or finished in a way that doesn't meet the country-of-origin rules, get certainty before importing. Origin transhipment fraud is the single most common cause of retroactive SIMA assessments.

4. Request a re-determination if you've already paid. Under section 56 of SIMA, you can request a re-determination within 90 days of the original assessment. Used correctly, this captures retroactive normal value updates that lower your effective rate.

5. Don't skip the SIMA check on routine shipments. A common mistake: an importer has been bringing in cold-rolled steel from a non-subject country (say, Germany) for years, then switches to a Korean supplier and assumes the same paperwork applies. Korea is on the cold-rolled steel scope. They get hit with retroactive AD + CVD plus C170 misclassification penalties on every prior declaration where the country of origin field is wrong.

How SIMA measures change

Every SIMA measure expires after 5 years unless CITT extends it through an expiry review. Reviews start ~12 months before expiry and require new evidence that dumping/subsidization is likely to continue and cause injury. Outcomes:

• Continued — measure stays in force for another 5 years (most common for established measures).
• Rescinded — measure ends. Importers no longer pay AD/CVD on goods imported after the rescission date.
• Amended — scope, rate, or country list changes. Read the notice carefully.

Three other ways measures change between expiry reviews:

• Re-investigation — CBSA updates normal values and amounts of subsidy. Affects current importers immediately.
• Interim review — addresses changed circumstances (new evidence, market shifts).
• Public interest inquiry — CITT can recommend that the Governor in Council reduce or eliminate duties for public interest reasons. Rare.

Penalties for getting it wrong

CBSA's AMPS regime imposes specific SIMA-related penalties:

• C170 — failed to apply SIMA duties when required: $200/$400/$1,500 (graduated).
• C171 — improperly claimed SIMA exemption: $200/$400/$1,500.
• Retroactive duty + interest under section 80 of SIMA can go back 4 years on an audit. Compounded at the prescribed CRA rate.

A small importer with quarterly shipments of in-scope steel from China who underpaid for two years is looking at retroactive AD+CVD plus C170 penalty plus interest — easily six figures per audit cycle.

Tools

• TariffCalc duty calculator — flags when your HS code is on the SIMA scope list and links to the active measure detail.
• HS Code Directory — browse all 99 chapters; SIMA-affected items are tagged.
• CBSA Measures in Force — primary source for current measures (always verify against this).
• CITT case database — read the actual finding, not just the MIF summary.
• Landed cost calculator — model the full duty + surtax + SIMA + GST stack before committing to a purchase order.

Bottom line

SIMA is the single most expensive trade remedy mechanism Canada operates. The rates are punitive by design — they're meant to neutralize unfair foreign pricing, and they often double or triple the landed cost of an import. The compliance question isn't whether SIMA applies; it's whether you've documented the right exporter, the right normal value, and the right country of origin. Get those three right and the worst-case scenario becomes a manageable line item on your duty bill. Get them wrong and a single audit can wipe out a year of margin.

Browse related guides on China surtaxes, US retaliatory tariffs, and CBSA advance rulings for the rest of the trade remedy picture.

*Snapshot date: 2026-03-26. Verify current rates against CBSA's Measures in Force page before each import. SIMA measures change between expiry reviews — TariffCalc syncs daily.*