Trade Legislation in Canada

Anti-dumping and Countervailing Duties (SIMA)

The Special Import Measures Act (SIMA) governs anti-dumping and countervailing duties. The provisions in this act help to relieve Canadian producers who have been negatively affected by unfair competition from imports.

For more information about anti-dumping and countervailing duties, please visit:

Canada Border Services Agency (CBSA)

Anti-dumping and Countervailing Program

Customs Law

All goods imported into Canada are subject to customs law. The Canada Border Services Agency (CBSA) is a federal government department that administers more than 90 acts, regulations and international agreements. Two of the statutes that CBSA administers are the Customs Act and the Customs Tariff.

The Customs Act contains provisions on importation procedures, and collection of customs duties. The Customs Tariff Act specifies tariff rates on imported goods. The Customs Tariff is based on the Harmonized Commodity Description and Coding System (HS).

For more information about customs law, please see:

• Canada Border Services Agency
  • Harmonized Commodity Description and Coding System
  • Legislation
    • Customs Act and Related Regulations
    • Customs Tariff Act and Related Regulations

Excise Taxes

Certain products, like some petroleum goods or heavy machinery, are subject to excise tax rates as laid out by the Excise Tax Act in Canada. The Excise Tax Act is governed by the Canada Revenue Agency (CRA).

For more information see:

• Taxation

For more information about trade with Canada, please refer to sections specific for importers and exporters:

• Resources for Exporters
• Resources for Importers

Date Updated: Jul 10, 2007
RDP-1052