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On 31 July 2026, the Canada Border Services Agency (CBSA) announced the initiation of an administrative review of anti-dumping and countervailing duties on upholstered domestic seating originating in or exported from Vietnam and China and imported from the United States through Wayfair LLC. The review is conducted under Case No. UDS 2026 UP2.
Scope of the CBSA Review
In addition to Wayfair LLC, the review covers its affiliated companies, as well as independent manufacturers and trading companies involved in the production or sale of the upholstered domestic seating subject to the review and exported to Canada through Wayfair LLC.
Wayfair LLC is responsible for forwarding the CBSA’s anti-dumping and countervailing duty review questionnaires to the relevant parties so that they can provide the requested information.
Basis for Updating Anti-Dumping and Countervailing Duty Rates
The information collected during the review will be used by the CBSA to determine and update:
- Normal values;
- Export prices; and
- Amounts of subsidy applicable to the products covered by the review.
The newly determined values and subsidy amounts will apply to subject goods released by the CBSA on or after the date the review is concluded, in accordance with Canada’s Special Import Measures Act (SIMA).
Interested parties must submit complete questionnaire responses and supporting documents through the CBSA’s Anti-dumping and Countervailing E-filing System (ACE).
Risk of High Duties in the Event of Non-Cooperation
If a company fails to provide complete information or does not cooperate during the anti-dumping and countervailing duty review, the CBSA may determine the applicable duties based on the facts available.
Similarly, in the countervailing duty review, a government’s failure to provide all requested information may also result in the CBSA applying an adverse duty rate.
For goods originating in Vietnam, the following duty rates may apply:
- Anti-dumping duties of up to 179.5% of the export price; and
- An estimated countervailing duty of VND 1,914,726.79 per unit.
Recommendations for Vietnamese Companies
To protect their legitimate rights and interests during the review, the Trade Remedies Authority of Vietnam recommends that Vietnamese manufacturers and exporters of upholstered domestic seating:
- Proactively study Canada’s trade remedy regulations and the CBSA’s specific requirements;
- Promptly determine whether they fall within the scope of the review;
- Provide complete, accurate and timely responses to the requested questionnaires;
- Cooperate closely with the CBSA throughout the review process; and
- Contact the Trade Remedies Authority of Vietnam to confirm their participation in the countervailing duty review and obtain the necessary assistance.
Under Article 104 of Decree No. 86/2025/ND-CP dated 11 April 2025, assistance for Vietnamese traders subject to trade remedy investigations or measures imposed by the competent authorities of an importing country or territory is provided upon the written request of the relevant Vietnamese trader or industry association.
Given the potentially substantial duties that may be imposed in the event of non-cooperation, relevant companies should closely monitor the review schedule, prepare the required documentation and coordinate promptly with both the Canadian investigating authority and the Trade Remedies Authority of Vietnam.
To protect their legitimate interests, manufacturers and exporters should familiarize themselves with the procedure and actively contact Vietnam Antidumping Law Firm specializing in anti-dumping and trade remedy for timely assistance.
ASL Law is a leading full-service and independent Vietnamese law firm made up of experienced and talented lawyers. ASL Law is ranked as the top tier Law Firm in Vietnam by Legal500, Asia Law, WTR, and Asia Business Law Journal. Based in both Hanoi and Ho Chi Minh City in Vietnam, the firm’s main purpose is to provide the most practical, efficient and lawful advice to its domestic and international clients. If we can be of assistance, please email to [email protected].
ASL LAW is the top-tier Vietnam law firm for Anti-dumping & countervailing. If you need any advice, please contact us for further information or collaboration.
