On July 7, 2022 the Canada Border Services Agency (CBSA) published their preliminary determination under the Special Import Measures Act (SIMA) that dumping and subsidizing certain mattresses exported from or originating in China is likely causing injury to Canadian Industry. As such provisional duties will now be payable on these mattresses.

This is a courtesy notice to update you about the status of this investigation.

Please see the CBSA Notice of initiation of investigations and Notice of preliminary determinations for complete details. Following is a recap of the products for which provisional duties will now be payable.

Affected Commodities:

The mattresses that are being investigated are defined as: 

“Mattresses, mattress toppers, and mattresses for use and incorporation into furniture regardless of size and core type, originating in or exported from the People’s Republic of China, whether imported independently or in a set with a mattress foundation, mattress topper, or both.

The following are excluded from the investigations:

1. Pet mattresses
2. Mattresses which are incorporated into furniture and which are subject to the Canadian International Trade Tribunal’s Finding in NQ‑2021‑002
3. Mattress foundations
4. Tufted futon mattresses which do not include innersprings or foam
5. Camping mattresses
6. Stretcher or gurney mattresses
7. Custom mattresses for boats, RVs, or other vehicles
8. Airbeds
9. Water beds and
10. Mattress toppers less than three inches in thickness”

The HS tariff classification number these mattresses are typically imported under are: 

9404.21.00.00

9404.29.00.00

Provisional Anti-Dumping And Countervailing Duties Are Payable

Provisional Anti-Dumping Duty Rates:

China: 161.60%

Provisional Countervailing Duty Rates:

China: 11.76%

Subject Mattresses will be charged the above listed additional duties at the listed rates, unless the exporter has been issued a specific rate.  The list of exporters and specific rates is found here. Please note these rates are subject to change and the most up to date rate information can be found on the CBSA SIMA Measures in Force page for Mattresses.

If the goods you import do not meet the definition of a subject good and therefore are excluded, please include on your commercial invoices the statement “Not Subject to SIMA MAT2022IN”

How SIMA Is Calculated:

These SIMA duties are calculated as an additional percentage payable on the value for duty of the goods at time of importation. For example an import of a subject Mattress from China valued at $2000.00 CAD will be charged the following based upon the above rates:

Anti-dumping Duty: 161.60% x $2000 = $3232.00

Countervailing Duty: 11.76%  x $2000 = $235.20

Total SIMA duties payable in addition to any other duties and taxes: $3467.20 CAD

Provisional duties are temporary and are intended to protect Canadian producers until the Canadian International Trade Tribunal (CITT) makes its final injury decision. If the determination is that no injury is made then provisional duties will be refunded.

If the determination is that dumping and/or subsidizing is causing injury to Canadian industry then SIMA anti-dumping and/or countervailing duties will be finalized for imported subject goods.

As a valued client of PCB Customs Brokers, we will keep a close eye on this investigation and inform you of all updates.

Please reach out to your account manager with any questions you have about this new investigation at any time by emailing compliance@pcb.ca or calling 604-538-1566. We are here for you always.