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23 March 2026

Preliminary Determination: Truck Bodies

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Millar Kreklewetz

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Millar Kreklewetz LLP is a super-boutique Canadian Indirect Tax, Customs & International Trade firm, with a client base comprised of national and international leaders across all industries. In 1999, L’Expert Magazine called us a Canadian “brand name” for Indirect Tax and International Trade and nothing much has changed in 2024!
On March 6, 2026, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of truck bodies originating in or exported from the People's Republic of China (the "Subject Goods").
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On March 6, 2026, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of truck bodies originating in or exported from the People's Republic of China (the "Subject Goods"). Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after March 6, 2026.

Background Information

On October 24, 2025, the CBSA issued a Notice of Initiation of Investigation under the Special Import Measures Act ("SIMA") in respect of the alleged dumping of the Subject Goods, which are defined as follows:

Truck bodies, having an exterior length of 8.5 feet to 32 feet, inclusively, of maximum exterior width of 103 inches, whether assembled or unassembled, being the structure or fixture designed to be affixed to a truck chassis for the primary purpose of containing or supporting goods for on-road transportation, whether insulated or not, and whether equipped with refrigerating equipment or not, as well as truck body kits, assemblies, or subassemblies, originating in or exported from the People's Republic of China, excluding:

  1. truck bodies for the primary purpose of bulk transporting liquids or gases
  2. refuse truck bodies, being specialized truck bodies designed and constructed for the primary purpose of collecting, compacting, and transporting solid waste, of the kind used for municipal waste collection
  3. truck bodies that incorporate a hydraulic or mechanical system that permits the body to be elevated, tipped, or tilted for loading or unloading, such as dump truck bodies used for the transport of bulk materials such as sand, gravel, or demolition debris, and flatbed tow truck bodies used for the transport of vehicles

Provisional Duties Effective March 6, 2026!

Following the CBSA's preliminary determination of dumping, provisional duties are now imposed at the rates specified by CBSA on imports of the Subject Goods released on or after March 6, 2026.

The CBSA has assigned specific provisional anti-dumping duties ("ADDs") of 137.1% of the export price to Chinese exporter Qingdao CIMC Reefer Trailer Co., Ltd. For all other Chinese exporters who did not participate in the investigation, the provisional ADD is 345.9% (!) and the countervailing duty ("CVD") is 12% of the export price.

Final Dumping Investigation and Injury Determination

Focus now turns to the CITT for its final finding on whether the dumping of Subject Goods has caused or is threatening to cause injury to the domestic Canadian industry. The CITT will hold a public hearing on this issue on June 1, 2026, with the final finding expected by July 3, 2026. Anyone wishing to participate in the CITT hearing must file a Notice by March 23, 2026.

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What Does This Mean For Me?

The significant difference in the provisional ADDs between Qingdao CIMC Reefer Trailer Co., Ltd. and non-cooperative exporters highlights the importance of participating in CBSA investigations. Interested parties who have not cooperated with the CBSA investigation should contact counsel as soon as possible to determine potential next steps.

If your business imports Subject Goods or is considering doing so, you should seek Canadian legal advice immediately given the provisional ADDs in effect. Failure to consult with Canadian legal counsel on this issue could lead to a costly assessment by the CBSA!

Download a PDF copy of this Blog here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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