Refined sugar: Measures in force

Measure in force code (MIF code)

SUG

Product information

Product definition

Exclusions

Exclusions as of November 6, 1995

• Co-crystallized products – For greater clarity, these products are comprised of sugar syrups or liquid sucrose blends and one or more non-sucrose ingredients combined through a co-crystallization process to form a dry solid structure in granulated or powder form.
• Pearl sugar – For greater clarity, pearl sugar is hard granulated sugar, pellet-formed by subjecting sugar syrup to intense heat. The pellet, which is the size of a pea, is shaped like a football. It is coarser than coarse sugar, i.e. confectioners' sugar.
• Bottler's floc-free beet sugar – Imported by McNeil Consumer Products Company for use in pharmaceutical preparations.
• Lyle's Golden Syrup – Produced by Tate & Lyle PLC.
• Lyle's Pouring Syrup – Produced by Tate & Lyle PLC.
• Daddy brand wrapped sugar dominoes in 1-kg boxes – For greater clarity, these are sugar cubes which are wrapped in illustrated paper wrappings, each of which contains two sugar cubes.
• Daddy brand wrapped sugar cubes in 5-kg boxes containing 960 portions – For greater clarity, each portion contains two sugar cubes which are wrapped in illustrated paper wrappings.
• Saint Louis brand pre-cut brown cane sugar lumps in 1-kg boxes – For greater clarity, these are rough-shaped sugar lumps comprised of brown cane sugar.
• Daddy brand shaped white sugar pieces in 500-g boxes – For greater clarity, these sugar pieces are pre-cut into diamond, heart, spade and club shapes.
• Daddy brand brown or blond "Vergeoise" sugar in 500-g cases.
• Comptoir du Sud brand brown and white sugar pieces in 1-kg and 500-g boxes.
• Daddy brand brown coffee sugar in 500-g box packets – For greater clarity, this is a large granule brown sugar.
• Demerara sugar cubes – Produced by Tate & Lyle PLC.
• Amber sugar crystals – Produced by Tate & Lyle PLC. For greater clarity, these are large sugar crystals in varying shades of brown.
• Low-colour liquid sucrose with a colour no higher than 10 maximum ICUMSA (International Commission for Uniform Methods of Sugar Analysis) colour units and distiller's grade liquid sucrose imported by Gilbey Canada Inc. for use as ingredients in its production process.

Additional Exclusions as of November 3, 2000

• Bottler's floc-free beet sugar imported for use in pharmaceutical preparations where it is established by the importer that floc-free beet sugar from Canadian sources does not meet the applicable product specifications.
• Golden, pouring and other table syrups imported in retail-ready packaging in containers not exceeding 3 litres.
• Subject to the exception below, specialty wrapped sugar cubes, each individual wrapping containing not more than 3 sugar cubes, imported in retail-ready packages not exceeding 5 kg in weight. This exclusion does not include generic wrapped white sugar cubes (i.e. where the illustration consists of primarily a trade-mark, trade name, company name or other commercial identification as opposed to a unique illustration).
• Pre-cut specialty shaped sugar pieces, imported in retail-ready packaging, in packages not exceeding 1 kg in weight – For greater clarity, these include diamond-, heart-, spade- and club-shaped sugar but do not include cube- or domino- (i.e. rectangular) shaped sugar.
• Rough-shaped lumps and pieces, in lumps or pieces weighing between 3 and 10 grams on average, imported in retail-ready packaging, in individual packages not exceeding 1 kg in weight.
• Very large crystal sugar, in crystals exceeding 0.05 g in weight on average, imported in retail-ready packaging, in individual packages not exceeding 1 kg in weight.
• Specialty sugar cubes and dominoes (i.e. rectangles), made from demerara, brown, yellow or any other non-white sugar, imported in retail-ready packaging, in packages not exceeding 1 kg in weight – For greater clarity, this does not include any sugar cube or domino made from white granulated sugar.
• Low-colour liquid sucrose with a colour no higher than 10 ICUMSA (International Commission for Uniform Methods of Sugar Analysis) colour units and distiller's grade liquid sucrose imported for use in the production of distilled spirits where it is established by the importer that low-colour liquid sucrose and distiller's grade liquid sucrose from Canadian sources do not meet the applicable product specifications.
• Organic sugar meeting the requirements of the Canadian General Standards Board standard No. CAN/CGSB-32.310-99 (Organic Agriculture), the U.S. Federal Organic Foods Production Act of 1990 or any rules adopted under that act, or the European Union EN2092/94 (Organic Regulation), where it is accompanied by a transaction certificate affirming compliance with the standard signed by an ISO Guide 65 accredited certifying authority.

Additional Exclusion as of November 2, 2005

• Individually wrapped rectangular cane sugar tablets.

Additional Exclusion as of October 30, 2015

• Specialty-coloured decorative sugar crystals in granulated form combined with carnauba wax and food colouring matter, imported in small retail-ready containers not exceeding 16 oz. for use exclusively as a superficial decoration in baked goods (such as pies, cakes, pastries, muffins, cookies, etc.) and other prepared foods.

Investigation information

The dates of the proceedings concerning this case are:

Tariff classification numbers

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

• 1701.91.90.21
• 1701.91.90.29
• 1701.91.90.91
• 1701.91.90.99
• 1701.99.90.20
• 1701.99.90.30
• 1701.99.90.90
• 1702.90.11.00
• 1702.90.12.00
• 1702.90.13.00
• 1702.90.14.00
• 1702.90.15.00
• 1702.90.16.00
• 1702.90.17.00
• 1702.90.18.00
• 1702.90.69.00
• 1702.90.89.10

Please note that these 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: Denmark, Germany, Netherlands, United Kingdom and United States

Information regarding the normal values of subject goods should be obtained from the exporter.

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.

No exporters in the United States, Denmark, Germany, and the United Kingdom received specific normal values in the most recent re-investigation.

For importations of subject goods originating in/or exported from Denmark, Germany, the Netherlands the United Kingdom and the United States, for which the exporter has not been issued specific normal values, the anti-dumping duty is equal to 180% of the export price.

Duty liability (Countervailing duties)

Country of origin or export: European Union

The following table identifies the exporters who currently have a specific amount of subsidy:

For importations of subject goods originating in/or exported from the European Union for which the exporter has not been issued its own amount of subsidy, the countervailing duty is equal to 3.97 Euros per 100kg.

Disclosure of normal values and amounts of subsidy

The liability for anti-dumping and countervailing duty results from the proceedings conducted under SIMA and from the finding of the CITT. Information regarding the normal value and amount of subsidy of the subject goods in question and the amount of anti-dumping and countervailing 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 originating in and exported from the European Union (EU) from exporters that did not participate or provide reliable information, and where the country of origin and export are two different EU countries, a generic Exporter ID must be entered in the Commercial Accounting Declaration (CAD) form in order for SIMA duties to be calculated correctly. The generic Exporter ID to declare is: SIMAEXP00000002.

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:

• Indication whether the product is subject to anti-dumping and/or countervailing (SIMA) duties
• Exporter ID
• Name and address of producer/manufacturer
• Name and address of vendor (if different from the producer)
• Customer's name and address
• Canadian importer's name and address (if different from the customer)
• Full product description including whether the goods fall within the scope of subject goods:
  Refined sugar, refined from sugar cane or sugar beets, in granulated, liquid and powdered form (refined sugar), originating in/or exported from the United States of America, Denmark, the Federal Republic of Germany, the Netherlands and the United Kingdom and the amount of subsidy of refined sugar originating in/or exported from the European Union.
• Model ID
• Model description
• Date of sale, date of shipment
• Quantity (including the unit of measure)
• Unit selling price, total selling price
• 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 from the point of direct shipment (including the inland and ocean freight, insurance, etc.).

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-95-002
• RR-99-006
• RR-2004-007
• RR-2009-003
• RR-2009-003R
• RR-2014-006
• RR-2020-003