Within 120 days of receiving a notice of a preliminary determination, the Tribunal must complete its final inquiry and issue a decision or "finding" as to whether the dumping or subsidizing of the goods has caused injury or retardation or is threatening to cause injury to the Canadian industry. Alternatively, the Tribunal may find that the dumping or subsidization would have caused injury or retardation except for the fact that provisional duty was imposed in respect of the goods.

Tribunal findings remain in place for five years unless, following a review by the Tribunal a new order or finding is made to continue the finding for a longer period of time or to rescind it sooner. SIMA duties are assessed on imported subject goods released on or before the expiry date of a SIMA measure in force, during an ongoing expiry review, and following the expiry review if, the Tribunal’s final decision is continued in the course of an expiry review (see Part 15). If the Tribunal’s orders or findings are allowed to expire (following the conclusion or termination of an expiry review), SIMA duties collected after the expiry date will be refunded

The Tribunal's finding on the question of injury may be one of three possibilities. The subsequent action in respect of duties imposed depends on the nature of the finding. The three possible findings are that the dumping or subsidizing:

• - has not caused and is not threatening to cause injury;
• - has caused injury;
• - has not caused injury but is threatening to cause injury.

(A) A finding of no injury

A finding of no injury by the Tribunal ends all proceedings in the investigation. In such a case, the CBSA refunds to the importer all provisional duties collected and returns any security that was posted with the CBSA in lieu of duty payment.

(B) A finding of injury

Where the Tribunal concludes that injury has occurred, anti-dumping or countervailing duty is payable on all dumped or subsidized goods imported during the provisional period, i.e., from the date of the preliminary determination to the date of the Tribunal's finding, and on all shipments of the subject goods released after the date of the Tribunal's finding, until such time as the finding is rescinded. Duties are not payable, however, if the goods are covered by a valid undertaking.

The Tribunal may also find that massive importations of dumped or subsidized imports have caused injury in which case retroactive duty may be assessed on goods that were imported in the period starting on the day the investigation was initiated and ending on the day of the preliminary determination. In case of an extension of the first phase of the investigation, it is the period of 90 days preceding the date of the preliminary determination.

Where duties are applicable to importations made prior to the date of the Tribunal's finding, SIMA requires that a Designated Officer of the CBSA make a decision or "determination", within six months of the date of the Tribunal's finding, in respect of those importations made during the provisional period, and the earlier period in the case of a finding of "massive importations" by the Tribunal. The effect of this determination is to finalize the amount of duty payable for the goods already imported by determining:

• - whether the goods released during the specified periods prior to the Tribunal's finding are goods described in the finding; and
• - the normal value and export price of the goods or the amount of subsidy on the goods released.

The Designated Officer's determinations take the form of rulings issued by letter to individual importers of the subject goods. The rulings also include a schedule of the imports affected, showing the calculations made, and indicating the amount refundable, or the amount payable, as appropriate.

In determining the normal value and export price of the goods, or the amount of subsidy, the information collected during the investigation and the values established for the final determination may be used, if these properly represent the margin of dumping or amount of subsidy for the importations being assessed. If there is reason to believe that the information used to determine normal value and export price or the amount of subsidy for the final determination is outdated, it may be necessary to obtain more recent information before making the Designated Officer's determination. The requirement for updated information is considered during the period between the final determination and the Tribunal's finding. The updated information would be requested immediately after a Tribunal's injury finding and new values would be established in time to allow for the determination of the final duties within the six month time limit allowed. In addition to using the revised normal value, export price or amount of subsidy for the Designated Officer determinations, the new values are applied to importations released after the date the revised values are issued.

If duty is owed, payment of the duty is demanded when the Designated Officer decision is made. The anti-dumping or countervailing duties levied for goods imported during the provisional period may not exceed the amount of the provisional duty paid or payable on the goods. If a refund of provisional duty is due, as a result of the final calculations, such amount is returned to the importer. Where duty is returned to an importer, the importer is paid interest on that amount. The Designated Officer's determination and assessment of duty may be appealed to the President.

(C) A finding of threat of injury

If the Tribunal makes a finding of threat of injury only, no anti-dumping duty or countervailing duty is payable on goods released before the date of the Tribunal's finding. Any provisional duty paid on importations prior to the Tribunal's finding is returned to the importer together with interest. Any securities posted by importers in lieu of provisional duty payment are returned. A Designated Officer's determination as described above is not required in cases where the Tribunal has made a finding of threat of injury only. However, duty is payable on all dumped or subsidized imports released after the date of the finding except where the goods are covered by a valid undertaking.

Source: Canada Border Services Agency