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On August 31, 2026, the Canadian International Trade Tribunal (CITT) announced the initiation of a sunset review pursuant to subsection 76.03(1) of the Special Import Measures Act (SIMA) concerning the September 2, 2021 finding in case NQ-2021-002 regarding dumping and subsidization of upholstered domestic seating (UDS), case code RR-2026-006.
The products subject to the review are upholstered domestic seating originating in or exported from China and Vietnam. The goods include seating with motion mechanisms, such as reclining, swiveling and other movement features, as well as stationary seating. They may be upholstered with leather, fabric, imitation leather, or a combination of these materials. The product scope includes, but is not limited to, sofas, single chairs, love seats, sofa-beds, daybeds, futons, ottomans, stools and home-theatre seating.
Under Canada’s sunset review process, the Canada Border Services Agency (CBSA) will determine whether the expiry of the existing measures is likely to lead to the continuation or resumption of dumping and/or subsidization.
CBSA Initiates Sunset Review Investigation
On September 1, 2026, the CBSA formally initiated a sunset review investigation concerning UDS originating in or imported from China and Vietnam, case code UDS 2026 ER.
The CBSA is expected to issue its determination no later than January 28, 2027, followed by a Statement of Reasons on February 12, 2027.
If the CBSA determines that the expiry of the measures is not likely to lead to the continuation or resumption of dumping and/or subsidization, the CITT’s finding will be rescinded, and duties paid on goods released after the expiry of the finding will be refunded to importers.
Conversely, if the CBSA determines that the expiry of the measures is likely to lead to the continuation or resumption of dumping and/or subsidization, the matter will be referred to the CITT. The CITT will then assess whether rescinding the finding is likely to result in injury or retardation of the establishment of a domestic industry and is expected to issue its decision on July 7, 2027.
Vietnamese Companies Should Note the Response Deadlines
The CBSA has issued Investigation Questionnaires to producers, Canadian importers, the government, and foreign exporters/producers in China and Vietnam.
Completed Investigation Questionnaire responses must be submitted by 5:00 p.m. Eastern Time on October 8, 2026, through the CBSA’s Electronic Filing System for Anti-Dumping and Countervailing Duty Proceedings (E-Filing/ACE).
For the portion of the review conducted by the CITT, individuals or governments wishing to participate must file Form I – Notice of Participation by September 15, 2026. Counsel representing parties must also file Form II – Notice of Representation and Form III – Declaration and Undertaking by the same deadline.
Key Procedural Dates
| Date | Activity |
| September 15, 2026 | Deadline to register participation and representation with the CITT |
| October 8, 2026 | Deadline for submitting Investigation Questionnaire responses to the CBSA |
| January 28, 2027 | CBSA issues its determination |
| February 12, 2027 | CBSA issues the Statement of Reasons |
| February 19, 2027 | Deadline for submitting Investigation Questionnaire responses to the CITT |
| March 25, 2027 | Deadline for parties supporting the continuation of the finding to submit RFIs and written submissions |
| April 5, 2027 | Deadline for parties opposing the continuation of the finding to submit written submissions |
| Week of April 26, 2027 | CITT commences the hearing |
| July 7, 2027 | CITT issues its decision and Statement of Reasons |
Note: The above dates may be adjusted by the competent authorities.
Recommendations for Vietnamese Exporters
In light of Canada’s sunset review, Vietnamese producers and exporters of UDS products covered by the case should proactively review Canadian regulations, register their participation, and provide complete and accurate information as requested within the prescribed deadlines.
In particular, companies should pay close attention to the October 8, 2026 deadline for completing and submitting their Investigation Questionnaire responses to the CBSA. Full cooperation with the investigating authority is important to the review process and the determination of the outcome.
The Trade Remedies Authority of Vietnam (TRAV) also recommends that businesses regularly coordinate and exchange information with the authority to receive timely updates and support. Pursuant to Article 104 of Decree No. 86/2025/ND-CP, assistance to Vietnamese traders subject to trade remedy investigations or measures imposed by an importing country or territory is provided upon a written request from the relevant trader or industry association.
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.
