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The U.S. Department of Commerce slapped Bombardier with a preliminary 300-per-cent duty on all U.S.-bound imports of the CSeries aircraft as part of a trade investigation that was prompted by Boeing. Boeing has accused Bombardier of embarking on “an aggressive campaign to dump its CSeries aircraft in the United States” and offering the new aircraft to Delta Air Lines Inc. at an “absurdly low” price.

The trade rift has become a significant issue for U.K. Prime Minister Theresa May, whose government depends on the support on Northern Ireland’s Democratic Unionist Party. May had previously urged Boeing to drop its trade complaint, and also raised the issue on a call with U.S. President Donald Trump.

In its seven-page submission, the Commission “strongly contests” the Department of Commerce conclusion that the CSeries jet was dumped into the U.S. market.

“In order to establish dumping, there have to be imports,” the Commission wrote. Because none of the 75 CSeries jets ordered by Delta Airlines have been delivered, the EU says the anti-dumping duty “does not — and simply cannot — apply.”

In its preliminary dumping decision, the Commerce Department said it based the tariff margin on “adverse facts available because Bombardier failed to provide information requested.” However, the EU called the decision “a Kafkaesque situation.”

“It is a flagrant violation of the basic rules of due process if an administration requires a party to submit data on something that does not exist and that, as a consequence, is unable to provide,” the Commission said.