On August 24, 2026, the Canada Border Services Agency (CBSA), pursuant to subsection 38(1) of the Special Import Measures Act (SIMA), made preliminary determinations of dumping and subsidizing respecting decorative and other non-structural plywood (DONP) originating in or exported from the People’s Republic of China.
The subject goods are usually imported under the following tariff classification numbers:
- 4412.10.00.00
- 4412.31.00.00
- 4412.33.00.10
- 4412.33.00.20
- 4412.33.00.30
- 4412.33.00.90
- 4412.34.00.00
- 4412.39.00.10
- 4412.39.00.21
- 4412.39.00.22
- 4412.39.00.23
- 4412.39.00.90
- 4412.91.00.00
- 4412.92.00.00
- 4412.99.00.00
The above-listed tariff classification numbers cover both subject and non-subject goods and are for convenience of reference only. Refer to the product definition for the authoritative details regarding the subject goods.
Provisional duties will now be payable on the subject goods that are released from the CBSA on or after August 24, 2026.
Additional information about these investigations are contained in a Statement of Reasons, which will be available within 15 days.
For assistance in properly completing accounting documents and the payment of provisional duties, please consult the Guide for Self-assessing SIMA duties.
