Certain Refined Sugar
Dumping (Denmark, Germany, Netherlands, United Kingdom and United States) & Subsidizing (European Union)

Product Information

Product Definition

The subject goods are defined as:

"Refined sugar, refined from sugar cane or sugar beets, in granulated, liquid, and powdered form. Refined sugar is sold as white granulated, liquid and specialty sugars. Granulated sugar comes in a range of grain fractions (e.g., medium, fine and extra fine). Liquid sugar includes invert sugar. Specialty sugars include soft yellow sugar, brown sugar, icing sugar, demerara sugar and others and may be sold in granulated, liquid or powdered form."

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 investigative proceedings and findings concerning this case are:

Action Date
Initiation of Investigation March 17, 1995
Preliminary Determination July 7, 1995
Final Determination October 5, 1995
Canadian International Trade Tribunal's Finding November 6, 1995
Remission Orders October 23, 1997
Canadian International Trade Tribunal's Orders November 3, 2000
Re-Investigation November 30, 2004
Expiry Review Determination June 17, 2005
Canadian International Trade Tribunal's Orders November 2, 2005
Re-Investigation January 29, 2010
Expiry Review Determination June 17, 2010
Canadian International Trade Tribunal's Orders November 1, 2010
Canadian International Trade Tribunal's Orders September 28, 2012
Re-Investigation September 4, 2014
Expiry Review Determination June 18, 2015
Canadian International Trade Tribunal's Orders October 30 , 2015
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:

Country Exporter Cooperative Since Last Revised
USA Baldwin Richardson Foods Company 2014-09 2014-09
Michigan Sugar Company 2014-09 2014-09

No exporters in Denmark, Germany, the Netherlands 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

Effective on imports of subject goods released by the CBSA on or after 2014-09-04:

No exporters in the European Union received specific amounts of subsidy in the most recent re-investigation. CBSA Notice of Conclusion of Re-Investigation.

For importations of subject goods originating in/or exported from the European Union, the countervailing duty is equal to 24.39 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 to Importers.

For information on duty assessment, refer to the Guide for self-assessing SIMA duties.

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
  • 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.
  • 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 SIMA Appeals page.

Email for Duty Assessment Questions

Trade_Programs-Programmes_commerciaux@cbsa-asfc.gc.ca

CBSA Reference Number(s)
  • Dumping file #: 4237-80
  • Dumping case #: AD1110
  • >Subsidy file #: 4218-2
  • Subsidy case #: CVD87
CITT Reference Number(s)
  • NQ-95-002
  • RR-99-006
  • RR-2004-007
  • RR-2009-003
  • RR-2009-003R
Date modified: