Canada Imposes Provisional SIMA Duties on Certain Plywood from China

Published Aug. 25, 2026

Key Points

• CBSA’s new DONP2 measure covers certain decorative and other non-structural plywood from China.
• Provisional duties apply to subject goods released from the CBSA beginning August 24, 2026.
• Subject goods from exporters without a specific provisional duty rate are subject to 227.5% of the export price.
• CBSA has specific provisional duty rates for 11 exporters, ranging from 0% to 173.6%.
• The subject goods are usually imported under 15 tariff classification numbers.
• The measure excludes certain structural plywood, finished plywood products for flooring, non-flat plywood, PFF/PSF, and specified laminated veneer lumber door and window components.

T​​​​​​​​​​​​​​​​​​​​​​​​​​​​​he Canada Border Services Agency (CBSA) has introduced a new provisional SIMA measure for certain decorative and other non-structural plywood originating in or exported from China. The DONP2 measure took effect on August 24, 2026, following CBSA’s preliminary determinations on dumping and subsidy. The CBSA assigned provisional duty rates ranging from 0% to 173.6% to 11 named exporters, while subject goods from exporters without a specific rate face a duty of 227.5% of the export price. Certain plywood products are excluded from the measure.

Provisional Duty Rates

Provisional duty is payable on subject goods released from the CBSA beginning August 24, 2026. The provisional period ends on the earlier of the day the dumping and/or subsidy investigation is terminated, the day the Canadian International Trade Tribunal makes an order or finding, or the day an undertaking is accepted.

CBSA has assigned specific provisional duty rates to the following exporters:

• Dehua TB New Decoration Material Co., Ltd.: 43.3%
• Feixian Jianhao Wood Factory: 172.1%
• Linyi Evergreen Wood Co., Ltd.: 38.4%
• Linyi Jiahe Wood Industry Co., Ltd.: 8.4%
• LinYi QianFeng Wood Factory: 82.8%
• Pingyi Fuwanjia Wooden Products Factory: 13.9%
• Pizhou Jiangshan Wood Co., Ltd.: 0%
• Shandong Baozhu International Trading Co., Ltd.: 173.6%
• Shandong Hengjia New Material Co., Ltd.: 6.1%
• Suzhou Dongsheng Wood Co., Ltd.: 24.7%
• Xuzhou Meibang Wood Co., Ltd.: 12.6%

For subject goods from exporters without a specific rate, the provisional duty is 227.5% of the export price.

Which Products Are Covered?

Exclusions

The measure excludes:

• Structural plywood manufactured to meet U.S. Products Standards PS 1-09, PS 2-09, or PS 2-10, or a substantially equivalent international standard, with both face and back veneers made of coniferous wood
• Finished plywood products for use as flooring
• Plywood with a shape or design other than a flat panel
• Certain Phenolic Film Faced Plyform (PFF), also known as Phenolic Surface Film Plywood
• Certain laminated veneer lumber door and window components that meet CBSA’s specified requirements

Investigation Timeline

The investigation dates are:

• April 10, 2026: Initiation of investigations
• August 24, 2026: Preliminary determinations
• November 23, 2026: Final determinations
• December 22, 2026: Canadian International Trade Tribunal finding

Tariff Classification Numbers

CBSA lists the following tariff classification numbers as those usually used for the subject goods:

• 4412.10.00.00
• 4412.31.00.00
• 4412.33.00.10
• 4412.33.00.20
• 4412.33.00.30
• 4412.33.00.90
• 4412.34.00.00
• 4412.39.00.10
• 4412.39.00.21
• 4412.39.00.22
• 4412.39.00.23
• 4412.39.00.90
• 4412.91.00.00
• 4412.92.00.00
• 4412.99.00.00

These tariff classifications do not determine whether goods are subject to the SIMA measure. They can apply to goods outside the measure, and subject goods may enter under tariff classifications not listed.

The product definition determines whether the goods are subject to the measure.

CARM Requirements

CARM will generally calculate SIMA duties based on the information provided. Importers must verify the assessment and self-declare corrections when necessary.

Requests for re-determination of SIMA duties must be filed through the CARM Client Portal using Statements of Adjustment and Appeals.

Tip: Need help with CARM? Check out GHY’s CARM Guide for key requirements and guidance on using the CARM Client Portal.

Import Documentation

Import documentation must include information needed to determine whether the goods are subject to provisional duties, including:

• Producer or manufacturer name and address
• Production plant name and location
• Place from which direct shipment to Canada began
• Vendor name and address, if different from the producer
• CARM exporter ID
• Country of origin and country of export
• Canadian customer and importer information
• Product number, name, and unique product code
• Face and back ply species, grade, and type of cut
• Core type
• Number of UV-protected sides and other coating
• Length, width, and thickness
• Sale and shipment dates
• Quantity and unit of measure
• Unit and total selling price
• Currency of settlement
• Terms and conditions of sale
• Exporter and vendor costs and charges related to the shipment
• Applicable export taxes

According to CBP, failure to provide the required information may result in penalties under the Administrative Monetary Penalty System (AMPS).

What Importers Need to Check

Importers of potentially affected plywood from China should review goods released from the CBSA on or after August 24, 2026.

Check the product definition and exclusions, tariff classification, country of origin or export, and exporter-specific rate. Importers should also verify SIMA duty assessments in CARM and provide the required product and transaction information on customs documentation.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.