Gypsum board: Measures in force

Measure in force code (MIF code)

GB

Product information

Product definition

For greater certainty, the product definition includes:

1. Abuse-resistant gypsum board offering greater resistance to surface indentation, abrasion and penetration than standard gypsum board.
2. Eased edge gypsum board, which has a tapered and slightly rounded or beveled factory edge. It may be used as an aid in custom finishing of joints.
3. Gypsum base for veneer plaster serves as a base for thin coats of hard, high strength gypsum veneer plaster.
4. Impact-resistant gypsum board offers greater resistance to the impact of solid objects from high traffic and vandalism than standard gypsum board.
5. Mold-resistant gypsum board or Mold and moisture resistant gypsum board has a mold/moisture resistant gypsum core and paper facing that incorporates various methods of preventing the growth of mold and mildew on the board's surface.
6. Regular gypsum board (gypsum wallboard) is used as a surface layer on walls and ceilings.
7. Sag-resistant gypsum board is a ceiling board that offers greater resistance to sagging than regular gypsum products used for ceilings where framing is typically spaced 24 inches.
8. Type C or Proprietary Type-X gypsum board is available in 1/2 inch and 5/8 inch thicknesses and is required in some fire rated assemblies. Additional additives give this product improved fire resistive properties.
9. Type X gypsum board is available in 1/2 inch and 5/8 inch thicknesses and has an improved fire resistance made possible through the use of special core additives. Type X gypsum board is used in most fire rated assemblies.

Investigation information

The dates of the investigative proceeding and finding concerning this case are:

Tariff classification numbers

The subject goods are usually classified under the following tariff classification numbers:

• 6809.11.00.19
• 6809.11.00.90

Please note that this classification numbers may apply to goods which are not subject to SIMA measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under HS classification numbers that are not listed. Refer to the product definition for the authoritative details regarding the subject goods.

Duty liability (Anti-dumping duties)

Country of origin or export: The United States of America

The following table identifies the exporters who currently have been issued normal values. Please refer to the Normal value model ID table for information relating to model IDs, model descriptions and units of measure. Information regarding specific normal values of subject goods should be obtained from the exporter. Please note that model information is posted only for exporters who have successfully enrolled in an exporter ID.

For importations of subject goods originating in or exported from the United States of America for which the exporter has not been issued normal values, the anti-dumping duty is equal to 324.1% of the export price.

Please note that His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115a of the Customs Tariff, has made the Gypsum Board Products Anti-dumping Duty Remission Order, 2017. Concerned parties may apply for remission on imports of subject goods released on or after the effective date of the order, February 24, 2017.

Parties concerned with the Gypsum board products anti-dumping duty remission order, 2017 should be aware that section 3 of the order requires that the reference value for each gypsum board product be indexed annually, beginning on January 1, 2018. Pursuant to section 3 of the order, the CBSA has calculated the index factor for 2024, which equals 1.18. This factor replaces the factor previously calculated to be 1.20 for 2023. As an example, a reference value that was $100 will become $118 as of January 1, 2024 (i.e. $100 x 1.18 = $118).

Disclosure of normal values

The liability for anti-dumping duty results from the proceedings conducted under SIMA and from the finding of the CITT. Information regarding the normal value of the subject goods in question and the amount of anti-dumping duty payable should be obtained from the exporter. Related information may be made available to importers on a need-to-know basis in accordance with the provisions of Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act.

General information for CBSA assessment and revenue management (CARM)

CARM is the official system of record for the assessment and collection of duties and taxes on imported commercial goods. In most circumstances, the CARM system will automatically calculate the amount of SIMA duties payable based on information provided; however, it is still your responsibility to verify that the amounts assessed are correct and, if necessary, self-declare correct amounts. For additional information relating to CARM and self-assessing SIMA duties, please refer to the Guide for self-assessing Special Import Measures Act duties and applicable D-Memorandums.

For importations of subject goods for which remission was granted in accordance with the Gypsum Board Products Anti-dumping Duty Remission Order, 2017, OIC # 17-175 must be entered into the “Special Authority OIC” field within the CAD and the amount of anti-dumping payable (i.e. not subject to remission) must be provided in the “net anti-dumping duty” field. If anti-dumping duties are remitted in full, this amount should be zero.

Requests for re-determination information for CARM

Requests for re-determination relating to SIMA duties must be filed by the importer or the importer’s agent via the CARM Client Portal (CCP), through the Statements of adjustment and appeals. Failure to submit correctly may result in rejection and/or delayed processing.

Summary decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on President-level re-determinations.

Information required on customs documents

The import documentation should include the information listed below. Failure to provide this information may result in the application of penalties to the importer, pursuant to the Administrative Monetary Penalty System (AMPS).

The import documentation should clearly indicate the following:

• Confirmation whether the product is subject to anti-dumping duties
• Exporter ID
• Name and address of producer/manufacturer
• Location of plant/mill of production
• Place from which direct shipment to Canada began
• Name and address of vendor (if different from the producer)
• Country of origin
• Country of export
• Canadian customer’s name and address
• Canadian importer’s name and address (if different from the customer)
• full product description of the goods, including:
  • Model ID
  • Model description
  • Main poroduct category (i.e. Standard/regular, Type X, Type C, Mold resistant, Water resistant, Abuse resistant, Impact resistant, Other (please specify))
  • Surface type - face
  • Surface type - back
  • Thickness
  • Width
• Date of sale, date of shipment
• Quantity (MSF)
• Unit selling price and total selling price to importer in Canada
• Currency of settlement used (e.g. US$, CDN$, etc.)
• Terms and conditions of sale (e.g. FOB, CIF, etc.)
• All costs, expenses, and charges incurred by the exporter and vendor in the shipment of the subject goods to Canada (includes inland and ocean freight, insurance, duties, port and handling charges, etc.) and,
• The amount of any export taxes applicable to the goods

Appeal decisions relating to subjectivity

Summaries of appeal decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on the President-level re-determinations page.

Email for duty assessment questions

SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca

CITT reference number(s)

• NQ-2016-002
• RR-2021-004