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Interpretation of the SIMA Codes
The SIMA code is to be reported in field 32 on the B3 Form and in field 26 on the B2 Form. SIMA codes are two-digit numbers. The first digit is from 1 to 5 and represents the type of assessment (see Chart 1 below). The second digit is from 0 to 2 and represents the form of payment (see Chart 2 below). Importers may be assessed an administrative monetary penalty if they fail to provide the required code for any goods subject to SIMA.
As an example, code "51" indicates that the goods are subject to an injury finding and/or a Surtax Order, that the SIMA duties and/or the amount of surtax are payable and they are being paid in cash (which includes any accepted cash payment method, i.e. credit card, debit, etc.).
| First Digit | Explanation |
|---|---|
| 1 | Goods, although of the same classification, are specifically exempted from a Canadian International Trade Tribunal (Tribunal) injury finding or from a Surtax Order under the Customs Tariff. |
| 2 | Goods are subject to an undertaking under SIMA. |
| 3 | Goods are subject to provisional duty. |
| 4 | Goods are subject to a Tribunal injury finding, but no SIMA duty is payable. |
| 5 | Goods are subject to a Tribunal injury finding and/or a Surtax Order and SIMA duties and/or amount of surtax are payable. |
| Second Digit | Explanation |
|---|---|
| 0 | No liability. |
| 1 | Cash payment (which includes credit card, debit, etc.). |
| 2 | Security Bond (issued by a financial institution or acceptable bonding company). Bonds can only be used for provisional duty or during the time of an expedited review. |
| SIMA code | Explanation |
|---|---|
| 10 | Use to identify non-subject goods when goods are of the same classification as goods that are subject to a CITT finding. Split the lines of the Form B3 to separate goods of the same classification from goods that are subject to a CITT finding. |
| 20 | Use for goods covered by an undertaking. |
| 30 | Use for goods where the provisional duty assessment is nil. |
| 31 | Use for goods where the provisional duty assessment is covered by cash. |
| 32 | Use for goods where the provisional duty assessment is covered by a SIMA bond. |
| 40 | Use for subject goods where the SIMA duty assessment is nil. |
| 50 | Use for subject goods where the SIMA duty assessment is covered by a valid OIC number (which must be entered in field no. 26 of the Form B3 or field no. 20 of the Form B2). |
| 51 | Use for goods where the SIMA duty assessment and/or the surtax amount is covered by cash. |
| 52 | Use for subject goods under an expedited review where the SIMA duty assessment is covered by a SIMA bond. |
Importers may be assessed an administrative monetary penalty if they fail to provide the required code for any goods subject to SIMA.
