The Canada Border Services Agency (CBSA) has initiated an administrative review concerning anti-dumping and countervailing duties applied to upholstered domestic seating (UDS) originating in Viet Nam and China, and exported into Canada via Ashley Furniture Industries LLC in the United States. The action, announced on 24 November 2025, follows a request for re-determination filed by an importer, and forms part of Canada’s continued enforcement of the Canadian International Trade Tribunal’s (CITT) decision issued on 2 September 2021.

According to the CBSA, the review aims to update normal values, export prices and applicable subsidy amounts for UDS products. These updated values will serve as a basis for calculating anti-dumping and countervailing duties on future shipments under Canada’s Special Import Measures Act (SIMA). The notice of initiation and full review schedule have been posted on the CBSA website, and exporters, manufacturers and vendors identified in the case have received formal requests for information (RFIs).

Exporters and manufacturers are required to submit complete responses to the Dumping and Subsidy RFIs by 7 January 2026, 5:00 p.m. Eastern Time. Companies that export UDS but are not manufacturers must immediately forward the RFIs to all relevant suppliers and ensure that each supplier also provides complete submissions. The CBSA stresses that all parties must provide both confidential and non-confidential versions of their responses in line with SIMA disclosure requirements. Submissions containing disclosure deficiencies will not be placed on the record until corrected, increasing the risk that responses may be considered late.

The CBSA also reiterates that cooperation from exporters, manufacturers, and the governments of Viet Nam and China is essential. In cases where parties fail to provide sufficient information or do not permit verification, the CBSA may apply ministerial-specified rates based on available information. For Viet Nam, the ministerial anti-dumping rate may reach 179.5 percent of the export price. For countervailing duties, the ministerial rate may be applied at 1,914,726.79 VND per piece. These rates represent the upper end of Canada’s trade remedy measures and underscore the importance of timely and accurate submissions.

In contrast, companies that provide full and verifiable information may receive company-specific normal values and subsidy rates. These updated values will apply to subject goods released on or after the conclusion of the review and may be applied retroactively in accordance with CBSA policy. The administrative review is being conducted through Canada’s new Anti-Dumping and Countervailing E-Filing (ACE) system. Exporters must also ensure that they have a valid Exporter ID under CBSA’s CARM (Assessment and Revenue Management) system, as this is now a prerequisite for assigning company-specific margins.

Viet Nam’s Ministry of Industry and Trade, through the Trade Remedies Authority, encourages all Vietnamese producers and exporters involved in this case to thoroughly review Canada’s legal requirements, provide complete information, and cooperate fully throughout the process to safeguard their commercial interests.

Upholstered seating is one of Viet Nam’s notable export categories to the Canadian market. In recent years, Canada has remained a stable and growing destination for Vietnamese furniture, supported by rising consumer demand and complementary supply chains. Although export volumes may fluctuate year to year due to global logistics conditions and trade remedy cases, the overall trend shows that Vietnamese upholstered seating has maintained a significant presence in Canada’s import market. This underscores the importance of active, well-coordinated participation in Canada’s review process to ensure continued market access and competitive tariff treatment for Vietnamese exporters.