Provisional Anti-Dumping and Countervailing Duties Effective September 2, 2026
The Canada Border Services Agency (CBSA) has made preliminary determinations of dumping and subsidizing with respect to certain steel rack components originating in or exported from China.
As a result, provisional anti-dumping and/or countervailing duties are now payable on subject goods released by the CBSA on or after September 2, 2026.
Importers of steel storage rack systems and components should review their products carefully to determine whether they fall within the scope of the measure and ensure that the appropriate Special Import Measures Act (SIMA) duties are accounted for.
Products Subject to the Measure
The measure applies to certain components of steel storage systems of racks, whether assembled to any extent or unassembled, including:
- Posts or columns
- Bracing
- Beams
- Cantilever arms
- Beam connectors
- Base or foot plates
- Pallet safety or support bars
- Cross-aisle ties
- Row spacers
- Wall ties
- Parts of these components
To fall within the product definition, each component must be made of steel that is at least 1.0668 mm (0.042 inches) thick. Posts or columns must have a width greater than 50.8 mm (2 inches), and beams must have a height equal to or greater than 50.8 mm (2 inches).
Certain steel hardware, components, and accessories may also be covered when they are attached to, packaged with, or shipped alongside the subject rack components.
The product definition also contains several exclusions, including certain shelving, freestanding structures not intended for integration into storage systems, conveyors, automated equipment, rack protection products, security enclosures, portable tier racks, wire shelving, wall- or ceiling-mounted shelving, and certain other shelving and racking products.
Because tariff classification alone does not determine whether goods are subject to SIMA measures, importers should refer to the full product definition when assessing applicability.
Provisional Duty Rates
For subject goods originating in or exported from China, provisional duties apply beginning September 2, 2026.
For goods exported by Nanjing A-Plus Metal Products Co., Ltd., the current provisional duty is:
- Estimated margin of dumping: 0.0%
- Estimated amount of subsidy: 7.0%
- Total provisional duty: 7.0% of the export price
For subject goods from exporters that have not been assigned a specific provisional duty rate, provisional duties are:
13.1% of the export price
These provisional duties will remain in effect until the earlier of the termination of the investigation, a decision by the Canadian International Trade Tribunal (CITT), or the acceptance of an undertaking.
Common Tariff Classifications
Subject goods are usually imported under the following tariff classification numbers:
- 7326.90.90.90
- 7308.90.00.60
- 7308.90.00.99
- 9403.20.00.70
These tariff numbers are provided for reference only. Goods classified under these tariff items are not necessarily subject to the measure, and subject goods may also be imported under tariff classifications that are not listed.
The product definition remains the authoritative basis for determining whether goods are subject to the SIMA measure.
Import Documentation Requirements
Importers should ensure that customs documentation contains sufficient information to determine whether the goods are subject to provisional duties and to correctly assess any SIMA liability.
CBSA indicates that documentation should include, among other information:
- Producer/manufacturer name and address
- Production facility location
- Vendor information
- CARM exporter ID
- Country of origin and country of export
- Canadian customer and importer information
- Detailed product description and product identifiers
- Component and rack system type
- Steel type and grade
- Dimensions
- Surface coating and assembly information
- Quantity and unit of measure
- Unit and total selling price
- Currency and terms of sale
- Freight, insurance, duties, handling, and other shipment-related costs
- Applicable export taxes
Failure to provide adequate information may result in incorrect duty assessments and may also expose the importer to penalties under the Administrative Monetary Penalty System (AMPS).
Importer Responsibilities Under CARM
CARM is the official system of record for the assessment and collection of duties and taxes on commercial imports.
While CARM will generally calculate SIMA duties based on the information submitted, importers remain responsible for confirming that the assessment is accurate and self-declaring any required corrections.
Requests for re-determination of SIMA duties must be submitted through the CARM Client Portal using the Statements of Adjustment and Appeals functionality.
What Happens Next?
The current investigation timeline is:
- April 20, 2026: Investigations initiated
- September 2, 2026: Preliminary determinations issued and provisional duties begin
- December 1, 2026: Scheduled final determinations
- December 31, 2026: Scheduled CITT finding
Importers should continue monitoring the investigation, as duty rates and the applicability of the measure may change following the final determinations and CITT finding.
Recommended Actions for Importers
Companies importing steel rack systems or components from China should:
- Review their products against the complete CBSA product definition
- Confirm the manufacturer, exporter, country of origin, and country of export
- Determine whether an exporter-specific provisional duty rate applies
- Review customs documentation to ensure all required product information is available
- Verify that SIMA duties are being calculated and declared correctly in CARM
- Consider the additional duty exposure when evaluating landed costs for current and upcoming shipments
How Buckland Can Help
Buckland can assist importers in reviewing the customs implications of these provisional SIMA measures, evaluating product information, and supporting accurate customs declarations.
If you import steel storage racks or related components from China and have questions about how these measures may affect your shipments, please contact your Buckland representative.
Source: