Provisional Duties on Thermal Paper Rolls

Summary#

The Canada Border Services Agency (CBSA) made preliminary findings that thermal paper rolls from China are being dumped and subsidized. As of September 10, 2025, provisional duties may be imposed on those imported rolls while a full review by the Canadian International Trade Tribunal (CITT) proceeds.

What it does#

• Finds there is preliminary evidence of dumping and subsidizing of certain thermal paper rolls from China.
• Requires provisional duties to be paid on subject goods released from CBSA custody during the period starting September 10, 2025 and ending when the investigations stop, the CITT issues an order or finding, or an undertaking is accepted.
• Limits provisional duties to no more than the estimated margin of dumping plus the estimated subsidy.
• Says the Customs Act rules apply to how those provisional duties are accounted for and paid; interest can apply if duties are not paid on time.
• Points people to the CBSA website for the full product definition and the specific tariff classification numbers.
• Notes that a written Statement of Reasons will be issued within 15 days of the decision.
• Signals that the Canadian International Trade Tribunal will carry out a full inquiry and must make a decision within 120 days after it receives notice of the CBSA’s preliminary determinations.

Who's affected#

• Importers and distributors of thermal paper rolls from China.
• Businesses that buy and use thermal paper rolls (for example, retailers, restaurants, taxis, and any place that prints receipts).
• Customs brokers, freight forwarders and others who handle cross-border shipments of these goods.
• Canadian manufacturers of thermal paper rolls who raised the complaint.
• If the exact product list is unclear from this notice, the CBSA web page is the source for the detailed product description and tariff codes.

Why it matters#

• Importers could face extra costs immediately because provisional duties must be paid on released shipments. Those costs can affect prices for businesses that use receipt paper.
• A final anti-dumping or countervailing finding could lead to ongoing duties, changing the competitiveness of imported rolls versus Canadian-made product.
• The investigation is still in progress; provisional duties and the CITT’s eventual decision will determine whether the duties remain, are adjusted, or are removed.