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The Dumping Clause of the Tariff and „Regulations
thereunder.”
The Provisions of the Customs Tarif, 1907, in regard
Special Duty or Dumping Duty are as follows:

to

Sec. 6. In the case of articles exported to Canada of a class
or kind made or produced in Canada, if the export or actual
selling-price to an importer in Canada be less than the fair
market-value of the same article when sold for home consumption
in the usual and ordinary course in the country whence exported
to Canada at the time of its exportation to Canada there shall,
in addition to the duties otherwise established, be levied, collected
and paid on such article, on its importation into Canada, a
special duty (or dumping duty) equal to the difference between
the said selling-price of the article for export and the said fair
market-value thereof for home consumption; and such special duty
(or dumping duty) shall be levied, collected and paid on such
article although it is not otherwise dutiable.
Provided that the said special duty shall not exceed fifteen
percent ad valorum in any case;
Provided also that the following goods shall be exempt from
such special duty, viz:
Goods whereon the duties otherwise established are equal
to fifty per cent ad valorum;
Goods of a class subject to excise duty in Canada;
Sugar refined in the United Kingdom;
Binder twine or twine for harvest binders manufactured
from New Zealand hemp, istle or tampico fibre, sisal grass
or sunn, or a mixture of any two or more of them, of
single ply and measuring not exceeding six hundred feet to
the pound.
Provided further that excise duties shall be disregarded in
estimating the market-value of goods for the purposes of special
duties when the goods are entitled to entry under the British
Preferential Tariff.
2. „Export-price” or „selling-price” in this section shall be held
to mean and include the exporter’s price for the goods, exclusive
of all charges thereon after their shipment from the place
whence exported directly to Canada.