Large power transformers: Measures in force

Measure in force code (MIF code)

TR

Product information

Product definition

Additional information

The subject goods are used to increase, maintain, or decrease electric voltage in high voltage transmission and distribution systems. Incomplete large power transformers are subassemblies consisting of the active part and any other parts attached to, imported with, or invoiced with the active part of the large power transformer. The active part of the large power transformer consists of one or more of the following when attached to or otherwise assembled with one another: the steel core or shell, the windings, the electrical insulation between the windings, and/or the mechanical frame for a large power transformer.

The product definition encompasses all large power transformers regardless of name designation, including, but not limited to: step-up transformers, step-down transformers, auto-transformers, interconnection transformers, voltage regulator transformers, high voltage direct current transformers, and rectifier transformers.

Investigation information

The dates of the proceedings concerning this case are:

Tariff classification numbers

Beginning January 1, 2019, under the revised customs tariff schedule, subject goods are normally classified under the following tariff classification numbers:

• 8504.23.00.20
• 8504.23.00.30
• 8504.90.90.10
• 8504.90.90.82
• 8504.90.90.90

Please note that these tariff classification numbers may apply to goods which are not subject to Special Import Measures Act (SIMA) measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under tariff classification numbers that are not listed. Refer to the product definition for the authoritative details regarding the subject goods.

For more information on the tariff classification numbers, please refer to the Canada Border Services Agency’s (CBSA) Harmonized Commodity Description and Coding System.

Duty liability (Anti-dumping duties)

Country of origin or export: South Korea

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 the 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 South Korea, for which the exporter has not been issued specific normal values, the anti-dumping duty is equal to 101% of the export price.

Disclosure of normal values

The liability for anti-dumping duty results from the proceedings conducted under SIMA and from the finding of the Canadian International Trade Tribunal (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.

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 SIMA duty
• Name and address of producer/manufacturer
• Exporter ID
• 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
  • Whether the goods fall within the scope of subject goods
• Date of sale, date of shipment
• Quantity
• Unit selling price and total selling price to importer in Canada
• Indication whether parts and/or accessories are included in the 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 (includes inland and ocean freight, insurance, duty, port and handling charges, 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-2012-001
• RD-2013-003
• RR-2017-002
• RR-2022-004