Sleepy Comfort is a well-established Canadian mattress company with large market share. They have a good record as an importer and never had a problem with clearing goods. In the past, Sleepy Comfort imported mattress from China but an anti-dumping rate of 146.6% for all mattress from China was introduced in 2022. To avoid the anti-dumping duty, Sleepy Comfort started a search for a new supplier and landed on one in Vietnam. Executives from Sleepy Comfort visited the factory in Vietnam and met the owner. They were invited for a tour and inspection of the factory. No issues were found during the onboarding of the new supplier. Sleepy Comfort started importing mattress from the new supplier from Vietnam. Soon after, they received several communications from an industry expert warning that factories operating in countries nearby China may be importing mattresses from China and exporting mattresses as products of Vietnam. The industry association has since also released a statement warning about the issue. Sleepy Comfort sent representatives to visit the factory to verify the claims, but they were prevented from entering the factory due to construction. In January 2023, CBSA announced that Sleepy Comfort was under investigation for anti-dumping because of