Customs and excise appeal public hearings

Table of contents

    Attending a hearing

    Hearings can be held in person, by videoconference, in a hybrid format or in the absence of the parties (file hearing). 

    We suggest contacting us at 613-993-3595 or citt-tcce@tribunal.gc.ca one week before the hearing to confirm the case’s hearing method, schedule, and how you can attend. See the table below for more information about specific hearings.

    Hearings

    AppealDate of hearingGoods in issueIssue
    AP-2025-022September 15, 2026Certain washing machines, drying machines, and stacked combination washing and drying machinesWhether washing machines and stacked combination washing machines are properly classified under tariff item 8450.11.10 as fully-automatic household or laundry-type washing machines of a dry linen capacity not exceeding 10 kg, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item 8450.20.00 as household or laundry-type washing machines of a dry linen capacity exceeding 10 kg, as claimed by Whirlpool Canada LP; and whether drying machines are properly classified under tariff item 8451.21.00 as drying machines of a dry linen capacity not exceeding 10 kg, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item 8451.29.00 as other drying machines, as claimed by Whirlpool Canada LP.
    EA-2025-012September 23, 2026Mattresses originating in the People’s Republic of ChinaWhether the Canada Border Services Agency wrongly rejected Drive Medical Canada Inc.’s cost allocation methodology and wrongly refused to calculate exporter-specific normal values or exporter-specific subsidy amounts.
    AP 2024-028September 24, 2026Bed frameWhether the good in issue is properly classified under tariff item 9403.20.00 as “other furniture and parts thereof. - other metal furniture”, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item 9019.10.00 as “mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. - mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus”, and whether the good is eligible for classification under the conditional duty relief tariff item 9979.00.00 as “goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.”
    EA-2025-019 and EA-2025-020October 19 and 20, 2026Various models of chairs and stoolsWhether the goods in issue are of the same description as the goods to which the Tribunal’s finding in inquiry NQ-2021-002 concerning the dumping and subsidizing of certain upholstered domestic seating for domestic purposes originating in or exported from the People’s Republic of China and the Socialist Republic of Vietnam applies and therefore fall within the scope of that finding.