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Tax Alert 2025 No. 50, 17 October 2025
On 9 October 2025, the Canada Border Services Agency (CBSA) made preliminary determinations1 of dumping and subsidizing respecting cast iron soil pipe originating in or exported from the People’s Republic of China (China), in accordance with subsection 38(1) of the Special Import Measures Act (SIMA).
For goods released by the CBSA on or after 9 October 2025, provisional duties ranging from 213.4% to 329.2% (expressed as a percentage of export price) will now apply to the import of these goods.
Background
On 11 July 2025, the CBSA initiated investigations, in accordance with subsection 31(1) of the SIMA, respecting the alleged injurious dumping and subsidizing of cast iron soil pipe originating in or exported from China. For the purposes of the investigations, the subject goods were defined as:
“Cast iron soil pipe originating in or exported from the People’s Republic of China, whether finished or unfinished, regardless of industry or proprietary specifications, and regardless of wall thickness, length, surface finish, end finish, or stenciling, having a nominal outside diameter from 1.5 inches to 18 inches. Cast iron soil pipe is non-malleable iron pipe of various designs and sizes, including but not limited to both hubless and hub and spigot cast iron soil pipe.
For greater certainty, the product definition includes all pipe meeting the physical description set forth above, whether or not produced according to a particular standard or specification.”2
Following the CBSA’s conclusion, the Canadian International Trade Tribunal (CITT) began a preliminary injury inquiry to determine whether available evidence discloses a reasonable indication that the alleged dumping and subsidizing of the goods have caused injury or are threatening to cause injury to the Canadian industry.
On 9 September 2025, the CITT made a positive determination of reasonable indication of injury,3 following which the CBSA made its preliminary determination of dumping and subsidizing with respect to cast iron soil pipe and began to levy provisional duties effective 9 October 2025.
Provisional duties
The subject goods are normally imported under tariff classification numbers 7303.00.00.10 and 7303.00.00.90 in the Schedule to the Customs Tariff (S.C. 1997, c. 36).
The CBSA identified two exporters that have been assigned specific provisional rates of duty of 213.4% and 304.9%; all other exporters are subject to a provisional duty rate of 329.2% during the provisional period.
Next steps
On 10 October 2025, the CITT initiated a final injury inquiry4 to determine whether the dumping and subsidizing of the goods have caused injury or are threatening to cause injury to the domestic industry. This final injury inquiry was initiated further to the CBSA’s notification that it had made preliminary determinations respecting the dumping and subsidizing of the goods.
The CBSA will issue a Statement of Reasons within 15 days of the date preliminary determinations were made.
The CBSA’s investigations are expected to conclude by 7 January 2026,5 at which point either final determinations will be made or the investigations will be terminated.
If the CBSA makes final determinations of dumping and/or subsidizing, the CITT will continue its inquiry, and public hearings with respect to the question of material injury to the Canadian industry will be held. The CITT’s final determination is expected to be issued on 6 February 2026.6
Importers of cast iron soil pipe from China should assess the impact of these provisional duties on their supply chains and pricing strategies and consider engaging with trade advisors to navigate the implications of the ongoing investigations.
Learn more
For additional information with respect to this Tax Alert, please contact the following EY Global Trade professionals:
Sylvain Golsse, Partner
+1 416 932 5165 | sylvain.golsse@ca.ey.com
Kristian Kot
+1 250 294 8384 | kristian.kot@ca.ey.com
Denis Chrissikos
+1 514 879 8153 | denis.chrissikos@ca.ey.com
EY Law LLP (Canada)
Helen Byon, Partner
+1 613 598 0418 | helen.byon@ca.ey.com
Peter Jarosz, Counsel
+1 613 563 6256 | peter.jarosz@ca.ey.com
Jackie Leahy
+1 604 899 3534 | jackie.leahy@ca.ey.com
Nadja Momcilovic
+1 613 598 6928 | nadja.momcilovic@ca.ey.com
Carolyn Wong
+1 403 206 5022 | carolyn.wong@ca.ey.com
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- https://www.cbsa-asfc.gc.ca/sima-lmsi/i-e/cisp2025/cisp2025-np-eng.html
- Notice of initiation of investigations: Cast Iron Soil Pipe (CISP 2025 IN)
- https://decisions.citt-tcce.gc.ca/citt-tcce/a/en/item/521427/index.do
- https://decisions.citt-tcce.gc.ca/citt-tcce/ra/en/item/18640/index.do
- https://www.cbsa-asfc.gc.ca/sima-lmsi/mif-mev/cisp-eng.html
- https://www.citt-tcce.gc.ca/en/news/tribunal-initiates-final-injury-inquiry-cast-iron-soil-pipe-china
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