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ARTICLE · 06 AUGUST 2026

Anti-Dumping – Who Is The Exporter?

Millar Kreklewetz
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The Canadian International Trade Tribunal's recent decision in International Furniture Distribution Centre Ltd. v. CBSA clarifies how to determine the "exporter" in anti-dumping duty cases involving intermediaries. The ruling emphasizes that commercial substance, rather than invoice documentation alone, must guide the determination of who qualifies as the exporter under the Special Import Measures Act.

CanadaInternational Law
Robert Kreklewetz
Robert Kreklewetz
David West
David West

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Anti-dumping duties (“ADD”) under the Special Import Measures Act (“SIMA”) generally apply where the normal value of targeted imported goods exceeds their export price. However, determining what ADDs are payable on particular goods may first require identifying who the “exporter” of the goods actually is in the circumstances since that will affect the normal value/export price.

The recent Canadian International Trade Tribunal’s (“CITT”) decision in International Furniture Distribution Centre Ltd. v. CBSA, EA-2025-002 , clarifies that the question of “who is the exporter” must be determined from a commercial substance perspective based on the particular facts of each case.

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