Tax & Trade Blog

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复审台湾和韩国进口的小型电力变压器的关税

有意参与者得在10月16人提交通知书

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EXPIRY REVIEW: SMALL POWER TRANSFORMERS

CITT TO REVIEW ANTI-DUMPING DUTIES ON CERTAIN SMALL POWER TRANSFORMERS

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2026年10月1日，加拿大国际贸易法庭（“CITT”）宣布启动对来自中国台湾和韩国的某些小型电力变压器倾销和补贴问题的到期复审（“复审”）。CITT将通过此次复审，决定从2021年起实施的现有贸易保护措施是否需再延长五年，或到期失效。

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EXPIRY REVIEW: SMALL POWER TRANSFORMERS

CITT TO REVIEW ANTI-DUMPING DUTIES ON CERTAIN SMALL POWER TRANSFORMERS

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On October 1, 2026, the Canadian International Trade Tribunal (“CITT”) announced that it is starting its expiry review (“Review”) on the dumping and subsidizing of certain small power transformers from Chinese Taipei, and South Korea. The CITT will use its Review to determine whether existing trade protections – in place since 2021 – will continue for another five years or be allowed to expire.

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BONDED WAREHOUSES DO NOT STOP TRQ CLOCK

CBSA: STEEL IMPORTERS NEED UPFRONT QUOTA BEFORE IMPORT!

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We have previously written about Canada’s Steel Tariff Rate Quota (“TRQ”) regime here and here. For Canadian importers of steel into Canada, not originating from either the US or Mexico, the name of the game has recently been to ensure that all imports fall within Canada’s applicable TRQ regime.

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FCA OVERTURNS CITT IN MEDLINE

FCA RESTORES NARROW “FOR USE IN” TEST FOR CHAPTER 99 RELIEF

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Importers seeking duty relief under Chapter 99 of the Customs Tariff often need to establish that imported goods are “for use in” other qualifying goods or activities. In Canada (Attorney General) v. Medline Canada Corporation, 2026 FCA 74 (“Medline Canada”), the Federal Court of Appeal (“FCA”) clarified that this phrase requires more than goods being used together in a practical or commercial sense with limited or no physical connection — overturning a prior Canadian International Trade Tribunal ("CITT”) decision.

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TARIFF CLASSIFICATION & BILINGUAL INTERPRETATION

CITT CONFIRMS THE NARROWER SHARED MEANING MAY DETERMINE THE RESULT

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Tariff classification is the process of identifying and categorizing goods imported into Canada under the applicable tariff provisions. It determines the applicable rate of customs duty and, in turn, how much duty an importer must pay when the goods enter Canada.