Customs and Excise Appeals

Decision Information

Decision Content

Appeal EA-2019-002

2045662 Alberta Inc.

v.

President of the Canada Border Services Agency

Decision and reasons issued
Thursday, September 11, 2025

 


IN THE MATTER OF an appeal heard on September 10, 2020, pursuant to subsection 61(1) of the Special Import Measures Act;

AND IN THE MATTER OF fourteen (14) re-determinations of the President of the Canada Border Services Agency, dated July 2, 2019, made pursuant to section 59 of the Special Import Measures Act.

BETWEEN

2045662 ALBERTA INC.

Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY

Respondent

DECISION

The appeal is allowed in part.

The normal values (NVs) applicable to the goods imported by 2045662 Alberta Inc. (Alberta Inc.) are the model-specific ones that had been issued to the exporter of the goods by the Canada Border Services Agency prior to the filing by Alberta Inc. of requests for re-determination pursuant to paragraph 58(1.1)(a) of the Special Import Measures Act.

The export prices (EPs) applicable to the imported goods are the exporter’s selling prices for the goods as declared by Alberta Inc. on the customs entry documentation presented in accounting for the goods.

The NVs and EPs applicable to, and the anti-dumping duties payable on, the imported goods are set out in the appendix to the reasons.

Serge Fréchette

Serge Fréchette
Presiding Member

The statement of reasons will be published on the Tribunal’s website at a later date.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.