Frequently asked questions – Softwood lumber

The U.S. Department of Commerce announced the final duty rates for companies subject to the sixth administrative reviews of its anti-dumping and countervailing duty orders on imports of certain softwood lumber products from Canada in the summer of 2025. The anti-dumping rates took effect on July 29, 2025, while the countervailing duty rates took effect on August 12, 2025, when the U.S. Department of Commerce published the final results in the U.S. Federal Register.

On September 11, 2025, the U.S. Department of Commerce amended the sixth administrative review anti-dumping duty rates due to ministerial errors. The table below reflects the amended duty rates.

Amended final results of the sixth administrative reviews

For companies subject to the sixth administrative reviews, the new duty rates apply retroactively to their exports made in 2023. In addition, these rates apply to new entries as a cash deposit rate going forward until these companies are subject to a future administrative review.

For companies not subject to the sixth administrative reviews, the most recent duty rate applicable to them will continue to apply.

Effective October 14, 2025, following its “Section 232” national security investigation, the United States imposed a 10% tariff rate, in addition to the anti-dumping and countervailing duties, on certain softwood lumber products. The United States also imposed tariffs on other wood products. Please see the Current U.S. Tariff Rates section below for more details.

For new companies with no history of exporting softwood lumber products to the United States, and which are not subject to any administrative reviews by the U.S. Department of Commerce, the "all others" combined duty rate of 20.23% from the initial investigation will be applied to them until they participate in an administrative review or make a request for a new shipper review (See the "New Shipper review" section below).

On September 29, 2025, following the conclusion of the national security investigation under Section 232 of the 1962 Trade Expansion Act on imports of wood products, President Trump announced the imposition of tariffs on certain wood products, effective as of 12:01 EST October 14, 2025. Per the original announcement, on January 1, 2026, the tariff on certain upholstered furniture was set to increase to 30%, and the tariff on kitchen cabinets and vanities was set to increase to 50%.

On December 31, 2025, President Trump issued a proclamation delaying the Section 232 tariff rate increase on certain upholstered furniture, kitchen cabinets, and vanities by one year, until January 1, 2027.

The original Section 232 tariff rates on certain wood products remain in effect and are as follows:

• 10% global tariff on imports of timber (logs) and softwood lumber;
• 25% global tariff on certain upholstered furniture, which will increase to 30% on January 1, 2027; and,
• 25% global tariff on kitchen cabinets and vanities, which will increase to 50% on January 1, 2027.

The Section 232 tariffs apply to imports that are entered under specific Harmonized Tariff Schedule of the United States (HTSUS) codes. The tariffs are applicable to the following merchandise:

• Timber (logs) and softwood lumber:

4403.11.00; 4403.21.01; 4403.22.01; 4403.23.01; 4403.24.01; 4403.25.01; 4403.26.01; 4403.99.01; 4406.11.00; 4406.91.00; 4407.11.00; 4407.12.00; 4407.13.00; 4407.14.00; 4407.19.00

• Upholstered furniture:

9401.61.4011; 9401.61.4031; 9401.61.6011; 9401.61.6031

• Kitchen cabinets and vanities:

9403.40.9060; 9403.60.8093; 9403.91.0080

No, the scope of products subject to the Section 232 tariffs are defined by their Harmonized Tariff Schedule of the United States (HTSUS) codes, whereas the scope of the products subject to the anti-dumping and countervailing duties is defined by the description in the U.S. Department Commerce's final determination of its dumping and subsidy investigations. For instance, softwood lumber products certified by the Atlantic Lumber Board as being first produced in, or from logs harvested in, the Provinces of Newfoundland and Labrador, Nova Scotia, or Prince Edward Island, while exempt from the anti-dumping and countervailing duties, are not exempt from the Section 232 tariffs.

For more information on the scope of products subject to the anti-dumping and countervailing duties, please refer to the “Scope of investigations” section below.

For any products included in the scope of both the Section 232 tariffs as well as the U.S. duties, the tariffs will be applied in addition to the anti-dumping and countervailing duties already in place.

Products subject to the Section 232 tariffs are exempt from the International Emergency Economic Powers Act tariffs. If you have questions about your company’s particular circumstance, it is recommended that you consult your customs broker.

U.S. President Trump has instructed the U.S. Secretary of Commerce to monitor imports of wood products from time to time, and inform him of any circumstances that might indicate the need for further action. In particular, the President has instructed that an update on hardwood timber and lumber be delivered by October 1, 2026.

The U.S. Department of Commerce conducts an annual administrative review of its anti-dumping and countervailing duty orders. This administrative review process establishes updated duty rates for companies that are subject to the review. Generally, a company is subject to the review if a request has been submitted to the U.S. Department of Commerce to include that company in the review. The administrative review will establish final duty assessment rates for shipments entered during the period of review and establish new estimated duty deposit rates going forward until the next administrative review is completed.

The applicable U.S. statute provides that requests for an administrative review must be filed during the anniversary month of the publication of an anti-dumping or countervailing duty order. As the anniversary month for both softwood lumber duty orders is January, this is when the administrative review process begins each year.

First administrative reviews: The Period of Review for the first administrative review of the countervailing duty order was April 28, 2017 to December 31, 2018. The Period of Review for the first administrative review of the anti-dumping duty order was June 30, 2017 to December 31, 2018.

Second administrative reviews: The Period of Review for the second administrative reviews of the anti-dumping and countervailing duty orders was January 1, 2019 to December 31, 2019.

Third administrative reviews: The Period of Review for the third administrative reviews of the anti-dumping and countervailing duty orders was January 1, 2020 to December 31, 2020.

Fourth administrative reviews: The Period of Review for the fourth administrative reviews of the anti-dumping and countervailing duty orders was January 1, 2021 to December 31, 2021.

Fifth administrative reviews: The Period of Review for the fifth administrative reviews of the anti-dumping and countervailing duty orders was January 1, 2022 to December 31, 2022.

Sixth administrative reviews: The Period of Review for the sixth administrative reviews of the anti-dumping and countervailing duty orders was January 1, 2023 to December 31, 2023.

Seventh administrative reviews: The Period of Review for the seventh administrative reviews of the anti-dumping and countervailing duty orders is January 1, 2024 to December 31, 2024.

Eighth administrative reviews: The Period of Review for the eighth administrative reviews of the anti-dumping and countervailing duty orders is January 1, 2025 to December 31, 2025.

If your company is subject to one or more of the anti-dumping and countervailing administrative reviews, please review the following:

If your company currently exports in-scope products to the United States, please refer to the question below, entitled "How will my company be affected by the administrative review process?"

If your company currently exports only out-of-scope products to the United States and therefore you do not pay anti-dumping or countervailing duty cash deposits on these products, this should not change as a result of your inclusion in the administrative review process. U.S. Customs and Border Protection applies duties solely to products within the scope of the duty orders. The scope of the duty orders is not expected to change as part of the administrative review process.

If you begin shipping in-scope merchandise in the future, but did not export in-scope merchandise during the period of the initial duty investigations (calendar year 2015 for the countervailing duty investigation and October 2015 through September 2016 for the anti-dumping duty investigation), your shipments will be subject to duties upon entry into the United States and you may wish to request a new shipper review at the appropriate time (please see "New Shipper Review" section below). You should consult U.S. counsel specializing in U.S. trade law to determine if that may be appropriate for your company's circumstances.

According to U.S. trade law, an administrative review request can be made by a number of parties: exporters and producers can request a review of their own companies; importers can request a review of the companies from which they purchased; and the Government of Canada can request reviews of specified exporters or producers. The petitioner may also request that the U.S. Department of Commerce conduct an administrative review of any or all exporters or producers who can be identified based on customs data and other sources. If the petitioner makes a request, all companies named in that request would be subject to the administrative review. Separate requests are required for the anti-dumping and countervailing duty administrative reviews.

Not all companies that are subject to a review are necessarily individually examined. The U.S. Department of Commerce generally selects only a handful of respondents for individual examination. Individually examined companies (whether mandatory or voluntary respondents) will need to provide detailed financial and organizational information for the period of review, and will be provided with their own individual assessment and duty deposit rates at the conclusion of the administrative reviews. The remaining companies that are subject to the reviews (i.e. those not individually examined) will be given a new "non-selected rate" as a result of the reviews (also referred to as an "all others" rate). The "non-selected rate" is a weighted average of the final rates for the individually examined respondents.

The new individual or non-selected rates determined through the administrative reviews will establish the cash deposit rates on a going-forward basis and will establish assessment rates for entries during the period of review. This means that if the final administrative review rates are higher than the cash deposit rates in place at the time the goods were entered, importers of record subject to the administrative reviews would be issued an invoice for the difference on shipments made during the period of review. Conversely, if the administrative review rates are lower than the cash deposit rates in place at the time the goods were entered, importers of record would be issued a refund.

If no administrative review request is made for a company, the company's shipments that were entered during the period of review will be automatically liquidated at the cash deposit rate that was in effect at the time the entry was made. While this provides certainty to a company as to the amount of duties that will ultimately be owed, it also means that the company could not benefit from any legal victory (i.e. under NAFTA Chapter 19/CUSMA Chapter 10, or before the U.S. Court of International Trade) with respect to those entries, as duties would already have been disbursed to the U.S. Treasury. Furthermore, in the previous softwood lumber dispute, duties from entries that had been liquidated were not available as part of the settlement in the 2006 Softwood Lumber Agreement.

Retaining legal counsel is not legally required. However, due to the complexities of these reviews, as well as their associated costs and risks, the Government of Canada strongly recommends that companies that are individually examined retain U.S. counsel who specialize in U.S. trade law.

In general, administrative reviews tend to take about a year and a half to complete. The deadline for the issuance of preliminary results is 245 days after the last day of the anniversary month of the duty order. However, this can be extended to 365 days at the U.S. Department of Commerce's discretion. The deadline for the final results is generally 120 days after the preliminary results, but this deadline can be extended to 180 days, again at the U.S. Department of Commerce's discretion. If the U.S. Department of Commerce does not extend the time for issuing preliminary results, it may extend the time for issuing final results from 120 days to 300 days. On occasion, the U.S. Department of Commerce has, at its discretion, further extended its deadlines to issue the preliminary and/or final results.

The U.S. Department of Commerce treats each administrative review as its own proceeding. However, the U.S. Department of Commerce typically resolves issues by reaching the same conclusion in subsequent administrative reviews, unless new facts or arguments are presented that justify a change in course. Thus, the current and previous administrative review results are likely to be used as guidance for how the U.S. Department of Commerce will proceed in future administrative reviews.

As part of the administrative review of the countervailing duty order, the U.S. Department of Commerce will investigate municipal, provincial, territorial, and federal assistance programs which U.S. industry alleges have benefited Canadian companies. For non-recurring programs, such as grants, the Government of Canada, as well as each implicated province and territory involved in the administrative review, will be required to respond to a questionnaire regarding assistance provided over a 10-year period to respondents selected by the U.S. Department of Commerce. In the case of recurring programs, such as stumpage, the Canadian and provincial governments, as well as selected respondents, will be required to provide information for the period of review.

Yes. For shipments entered after the date on which the countervailing duty and anti-dumping duty orders were published (January 3, 2018), any refunds due at liquidation will include interest. Likewise, any invoices that may be due following the final rates from an administrative review would also include interest. Over- or under-payments on cash deposits prior to the date on which the orders were published are not subject to interest.

The applicable interest rate is set by U.S. statute and is derived from the U.S. federal short-term rate. Interest is calculated from the date of deposit through to the date of liquidation.

The purpose of these bonds is to secure payment of potential additional amounts due in the event that the company does not pay what it owes. Bonds relating to particular entries would not typically be cancelled until liquidation of those entries. In the event of legal challenges contesting the final results of an administrative review, liquidation may be suspended until the conclusion of legal proceedings.

There is some unpredictability in what U.S. Customs and Border Protection will require from individual companies in terms of continuous bonds. The best way for individual companies to get specific information is to contact their customs brokers.

For the first administrative reviews of both the anti-dumping and countervailing duty orders, the U.S. Department of Commerce selected Canfor, Resolute and West Fraser as mandatory respondents. For the first administrative review of the countervailing duty order, the U.S. Department of Commerce also selected J.D. Irving, Ltd. as a voluntary respondent.

In 2017-2018, the period of review of the first administrative reviews, most companies were subject to the "all others" combined rate of 20.23% from the initial investigation. The “all-others” 8.99% rate from the first administrative reviews only came into effect in December 2020. This means that, overall, most companies subject to the combined rate of the first administrative reviews of 8.99% are entitled to a net refund rather than a net invoice for the difference paid in cash deposits.

However, the final results of the first administrative reviews were challenged and an interested party requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the first administrative review results conclude. Please see the “What is the status of CUSMA Chapter 10 challenges of the final results of the first administrative review?” section below for additional information.

The anti-dumping and countervailing duty rates from the first administrative reviews took effect upon publication of the final results of the first administrative reviews in the U.S. Federal Register.

The final results of the first administrative reviews of the anti-dumping and countervailing duty order were respectively published on November 30, 2020, and on December 1, 2020.

For companies included in the second administrative reviews, the cash deposit rates from the final results of the first administrative reviews were in effect for approximately one year from their date of publication in the U.S. Federal Register. The first administrative review cash deposit rates were then superseded by the final results of the second administrative reviews, which took effect on December 2, 2021.

For companies included in the first administrative reviews, but not subsequent administrative reviews, the final rates from the first administrative reviews will continue to apply until these companies are included in a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On March 19, 2020, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of anti-dumping duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from June 30, 2017 to December 31, 2018 for companies that did not participate in the first administrative review. On March 23, 2020, Commerce issued similar instructions stating that it would proceed with the automatic liquidation of countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from April 28, 2017 to December 31, 2018 for companies that did not participate in the first administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing first administrative reviews should have had their entries liquidated (i.e. disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that were subject to the anti-dumping or countervailing first administrative reviews and for which a request for suspension of liquidation was made in the context of legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges under CUSMA Chapter 10 to the results of the reviews.

Given that the legal challenge to the final results of the first administrative review of the U.S. anti-dumping duty order has concluded, the U.S. Department of Commerce may instruct U.S. Customs and Border Protection to liquidate the entries suspended in that challenge at any time. However, companies whose entries are also suspended pending the conclusion of the challenge to the final results of the first administrative review of the countervailing duty order, will not have their entries liquidated until that challenge also concludes. Companies whose entries are not suspended pending the challenge to the countervailing duty order should expect to receive either invoices or refunds for their entries during the first administrative review period of review following the issuance of liquidation instructions by the U.S. Department of Commerce.

On September 17, 2025, the CUSMA Chapter 10 panel adjudicating the legal challenge to the first administrative review of the U.S. anti-dumping duty order on Canadian softwood lumber granted the motion filed by Canada and U.S. Parties to withdraw the claims being pursued in this case. On November 19, 2025, the challenge formally concluded upon publication of the Notice of Completion of Panel Review in the U.S. Federal Register.

The challenge to the final results of the first administrative review of the countervailing duty order remains ongoing.

Under standard practice, U.S. Customs and Border Protection will not liquidate entries until both the anti-dumping and countervailing duty rates are finalized. Accordingly, companies with entries suspended through the challenges to both the first administrative review of the anti-dumping and of the countervailing duty order should not expect liquidation of those entries until the challenge to first administrative review of the countervailing duty order also concludes. Companies who only had entries suspended through the challenge to the first administrative review of the anti-dumping duty order can expect to have their entries liquidated.

In the second administrative review of the countervailing duty order, the U.S. Department of Commerce selected Canfor, Resolute and West Fraser as mandatory respondents, and J.D. Irving, Ltd. as a voluntary respondent. In the second administrative review of the anti-dumping duty order, Commerce selected Canfor and West Fraser as mandatory respondents.

In 2019, the period of review of the second administrative reviews, most companies were subject to the "all others" combined rate of 20.23% from the initial investigation. The “all-others” 8.99% rate from the first administrative reviews only came into effect in December 2020. This means that, overall, most companies subject to the combined rate of the second administrative reviews of 17.91% are entitled to a net refund rather than a net invoice for the difference paid in cash deposits.

However, the final results of the second administrative reviews were challenged and certain interested parties requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the second administrative review results conclude. Please see the “What is the status of CUSMA Chapter 10 challenges of the final results of the second administrative review?” section below for additional information.

The anti-dumping and countervailing duty rates from the second administrative reviews took effect upon publication of the final results of the second administrative reviews in the U.S. Federal Register on December 2, 2021.

For companies subject to the third administrative reviews, the cash deposit rates from the final results of the second administrative reviews were in effect for approximately 8 months, until they were superseded by the final results of the third administrative reviews, which took effect on August 9, 2022.

For companies subject to the second administrative reviews, but not subsequent administrative reviews, the final rates from the second administrative reviews will continue to apply until these companies are subject to a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On April 20, 2020, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2019 to December 31, 2019 for companies that did not participate in the second administrative review. On May 19, 2020, Commerce issued similar instructions stating that it would proceed with the automatic liquidation of anti-dumping duty cash deposits from the same period for companies that did not participate in the second administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing second administrative reviews should have had their entries liquidated (i.e. disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that were subject to the anti-dumping or countervailing second administrative reviews and for which a request for suspension of liquidation was made in the context of legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges under CUSMA Chapter 10 to the results of the reviews.

Following the withdrawal of the legal challenge to the final results of the second administrative review of the U.S. anti-dumping duty order on Canadian softwood lumber, the U.S. Department of Commerce may instruct U.S. Customs and Border Protection to liquidate the entries suspended in that challenge at any time. However, companies whose entries are also suspended pending the conclusion of the challenge to the final results of the second administrative review of the countervailing duty order, will not have their entries liquidated until that challenge is also concludes. Companies whose entries are not suspended pending the challenge to the countervailing duty order should expect to receive either invoices or refunds for their entries during the second administrative review period of review following the issuance of liquidation instructions by the U.S. Department of Commerce.

On September 10, 2025, the CUSMA Chapter 10 panel adjudicating the legal challenge to the second administrative review of the U.S. anti-dumping duty order on Canadian softwood lumber granted the motion filed by Canada and U.S. Parties to withdraw the claims being pursued in this case. On November 19, 2025, the challenges were formally concluded upon publication of the Notices of Completion of Panel Review in the U.S. Federal Register.

The challenge to the final results of the second administrative review of the countervailing duty order is ongoing.

Under standard practice, U.S. Customs and Border Protection will not liquidate entries until both the anti-dumping and countervailing duty rates are finalized. Accordingly, companies with entries suspended through the challenges to both the second administrative review of the anti-dumping and of the countervailing duty order should not expect liquidation of those entries until the challenge to the second administrative of the countervailing duty order also concludes. Companies who only had entries suspended though the challenge to the first administrative review of the anti-dumping duty order can expect to have their entries liquidated.

In the third administrative review of the countervailing duty order, the U.S. Department of Commerce selected Canfor, Resolute and West Fraser as mandatory respondents, and J.D. Irving, Ltd. as a voluntary respondent.

In the third administrative review of the anti-dumping duty order, Commerce selected Canfor and West Fraser as mandatory respondents.

In 2020, the period of review of the third administrative reviews, most companies were subject to the "all others" combined cash deposit rate of 20.23% from the initial investigation until the 8.99% "non-selected" rate from the first administrative reviews came into effect in December 2020. This means that, overall, most companies subject to the third administrative review’s combined "non-selected" rate of 8.59% are entitled to a net refund rather than a net invoice for the difference paid in cash deposits.

However, the final results of the third administrative reviews were challenged and certain interested parties requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the third administrative review results conclude.

The anti-dumping and countervailing duty rates from the third administrative reviews took effect upon publication of the final results of the third administrative reviews in the U.S. Federal Register on August 9, 2022.

For companies subject to the fourth administrative reviews, the cash deposit rates from the final results of the third administrative reviews were in effect for approximately one year, until they were superseded by the final results of the fourth administrative reviews, which took effect on August 1^st, 2023.

For companies subject to the third administrative reviews, but not subsequent administrative reviews, the final rates from the third administrative reviews will continue to apply until these companies are included in a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On April 8, 2021, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2020 to December 31, 2020 for companies that did not participate in the third administrative review. Similarly, on April 16, 2021, the U.S. Department of Commerce issued instructions to automatically liquidate anti-dumping duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2020 to December 31, 2020 for companies that did not participate in the third administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing third administrative reviews should have had their entries liquidated (i.e. duties disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that were subject to the anti-dumping or countervailing third administrative reviews and for which a request for suspension of liquidation was made in the context of legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges under CUSMA Chapter 10 to the results of the reviews.

The U.S. Department of Commerce selected Canfor and West Fraser as mandatory respondents for the fourth administrative reviews of both the anti-dumping and countervailing duty orders.

The U.S. Department of Commerce selected J.D. Irving, Ltd. as a voluntary respondent for the fourth administrative review of the countervailing duty order.

In 2021, the period of review of the fourth administrative reviews, most companies were subject to the "non-selected" combined cash deposit rate of 8.99% from the first administrative review until the 17.91% "non-selected" rate from the second administrative reviews came into effect in December 2021. This means that, overall, most companies subject to the fourth administrative review’s (amended) combined "non-selected" rate of 8.05% are entitled to a net refund, rather than a net invoice, for the difference paid in cash deposits.

However, the final results of the fourth administrative reviews were challenged and certain interested parties requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the fourth administrative review results conclude.

The anti-dumping and countervailing duty rates from the fourth administrative reviews took effect upon publication of the final results of the fourth administrative reviews in the U.S. Federal Register on August 1^st, 2023. On August 31, 2023, the U.S. Department of Commerce amended the fourth administrative review anti-dumping duty rates due to ministerial errors.

For companies subject to the fifth administrative reviews, the cash deposit rates from the final results of the fourth administrative reviews were in effect for approximately one year, until they were superseded by the final results of the fifth administrative reviews which took effect on August 19, 2024.

For companies subject to the fourth administrative reviews, but subsequent administrative reviews, the final rates from the fourth administrative reviews will continue to apply until these companies are included in a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On April 20, 2022, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2021 to December 31, 2021 for companies that did not participate in the fourth administrative review. Similarly, on April 26, 2022, the U.S. Department of Commerce issued instructions to automatically liquidate anti-dumping duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2021 to December 31, 2021 for companies that did not participate in the fourth administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing fourth administrative reviews should have had their entries liquidated (i.e. duties disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that were subject to the anti-dumping or countervailing fourth administrative reviews and for which a request for suspension of liquidation was made in the context of legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges to the results of the reviews.

The U.S. Department of Commerce selected Canfor and West Fraser as mandatory respondents for the fifth administrative reviews of both the anti-dumping and countervailing duty orders.

The U.S. Department of Commerce selected Tolko and J.D. Irving Ltd. as voluntary respondents for the fifth administrative review of the countervailing duty order.

The companies that were not subject to the fifth administrative reviews will not be subject to the fifth administrative review combined rate of 14.40%, but will continue to be subject to the most recent duty rates applicable to them.

In 2022, the period of review of the fifth administrative reviews, most companies were subject to the "non-selected" combined cash deposit rate of 17.91% from the second administrative review until the 8.59% "non-selected" rate from the third administrative reviews came into effect in August 2022. Companies subject to the fifth administrative review combined "non-selected" rate of 14.40% may receive either a net invoice or a net refund depending on their individual circumstances.

However, the final results of the fifth administrative reviews were challenged and certain interested parties requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the fifth administrative review results conclude.

The anti-dumping and countervailing duty rates from the fifth administrative reviews took effect upon publication of the final results of the fifth administrative reviews in the U.S. Federal Register on August 19, 2024. On September 24, 2024, the U.S. Department of Commerce amended the fifth administrative review anti-dumping duty rates due to ministerial errors.

For companies subject to the sixth administrative review of the anti-dumping duty order, the cash deposit rates from the final results of the fifth administrative review of the anti-dumping duty order were in effect until the final results from the sixth administrative review took effect on July 29, 2025.

For companies subject to the sixth administrative review of the countervailing duty order, the cash deposit rates from the final results of the fifth administrative review of the countervailing duty order were in effect until the final results from the sixth administrative review took effect on August 12, 2025.

For companies subject to the fifth administrative reviews, but not the sixth administrative reviews, the final rates from the fifth administrative reviews will continue to apply until these companies are included in a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On April 25, 2023, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of anti-dumping duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2022 to December 31, 2022 for companies that did not participate in the fifth administrative review. Similarly, on April 26, 2023, the U.S. Department of Commerce issued instructions to automatically liquidate countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2022 to December 31, 2022 for companies that did not participate in the fifth administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing fifth administrative reviews should have had their entries liquidated (i.e. duties disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that were subject to the anti-dumping or countervailing fifth administrative reviews and for which a request for suspension of liquidation was made in the context of legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges under CUSMA Chapter 10 to the results of the reviews.

The U.S. Department of Commerce selected Canfor and West Fraser as mandatory respondents for the sixth administrative reviews of the softwood lumber anti-dumping and countervailing duty orders.

The companies that were not covered by the sixth administrative reviews will not receive the sixth administrative review combined rate of 35.16% but will continue to be subject to the most recent duty rates applicable to them.

During 2023, the period of review of the sixth administrative reviews, most companies were subject to the "non-selected" combined cash deposit rate of 8.59% from the third administrative review until the 8.05% "non-selected" rate from the fourth administrative reviews came into effect in August 2023. Since the 35.16% combined final duty rate from the sixth administrative reviews will replace those rates, companies subject to the sixth administrative reviews can generally expect a net invoice.

However, since the final results of the sixth administrative reviews were challenged and certain interested parties requested suspension of liquidation as part of those challenges. Consequently, the United States would not be expected to issue any refunds until the legal challenges to the sixth administrative review results conclude.

The U.S. Department of Commerce issued the final results of the sixth administrative review of the anti-dumping duty order on July 25, 2025. The new duty rates took effect when Commerce published the results in the U.S. Federal Register on July 29, 2025.

The U.S. Department of Commerce issued the final results of the sixth administrative review of the countervailing duty order on August 8, 2025. The new duty rates took effect when Commerce published the results in the U.S. Federal Register on August 12, 2025.

For companies covered by the seventh administrative reviews, the cash deposit rates from the final results of the sixth administrative reviews will be in effect until the final results from the seventh administrative reviews are issued, likely in October 2026.

For companies covered by the sixth administrative reviews, but not the seventh administrative reviews, the final rates from the sixth administrative reviews will continue to apply until these companies are included in a future administrative review, at which point the rates will be superseded by the results of that particular administrative review.

On April 11, 2024, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of anti-dumping duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2023 to December 31, 2023 for companies that did not participate in the sixth administrative review. On April 16, 2024, Commerce issued similar instructions stating that it would proceed with the automatic liquidation of countervailing duty cash deposits from the same period for companies that did not participate in the sixth administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing sixth administrative reviews should have had their entries liquidated (i.e. disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that are subject to the anti-dumping or countervailing sixth administrative reviews will have their entries suspended until after the issuance of the final results of the reviews. Legal challenges to the final results of the sixth administrative reviews will offer companies an opportunity to request continued suspension of liquidation of cash deposits for entries during the period of review, at least until the conclusion of those legal challenges.

In the seventh administrative review of the anti-dumping duty order, the U.S. Department of Commerce selected Canfor, Resolute and West Fraser as mandatory respondents. In the seventh administrative review of the countervailing duty order, Commerce selected Resolute and West Fraser as mandatory respondents.

The U.S. Department of Commerce has opted not to select any voluntary respondent(s) in the seventh administrative reviews.

The deadline for companies to request to participate in the seventh administrative reviews was January 31, 2025.

Yes, with conditions. The U.S. Department of Commerce may allow the withdrawal of a company from an administrative review process, but only if all parties that requested a review for that company withdraw their request for review.

If the petitioner (i.e. the Coalition) has requested the review of a company, the petitioner would need to withdraw their request in order for a company not to be included in the administrative review process.

A withdrawal request must be submitted within 90 days of the publication of the U.S. Department of Commerce's Notice of Initiation. The Notice of Initiation was published on February 21, 2025. Companies wishing to withdraw their administrative review requests must have done so before May 22, 2025.

The preliminary results are expected by April 2026, and final results by October 2026.

On April 4, 2025, the U.S. Department of Commerce announced it would proceed with the automatic liquidation of countervailing duty cash deposits collected on certain softwood lumber products from Canada that entered the United States during the period of review, from January 1, 2024 to December 31, 2024 for companies that did not participate in the seventh administrative review.

On April 7, 2025, Commerce issued similar instructions stating that it would proceed with the automatic liquidation of anti-dumping duty cash deposits from the same period for companies that did not participate in the seventh administrative review. Therefore, companies that were not subject to either the anti-dumping or countervailing seventh administrative reviews should have had their entries liquidated (i.e. disbursed to the U.S. Treasury), at the cash deposit rate that was in effect at the time the entry was made.

Companies that are subject to the anti-dumping or countervailing seventh administrative reviews will have their entries suspended until after the issuance of the final results of the reviews. If the final results of the seventh administrative reviews are challenged, companies for which a request for suspension of liquidation is made in the context of those legal challenges will be exempted from the automatic liquidation of cash deposits for entries during the period of review, at least until the conclusion of legal challenges.

The deadline for companies to request to participate in the eighth administrative reviews is February 2, 2026 at 5:00 pm ET.

The U.S. Department of Commerce is the investigating authority responsible for conducting administrative reviews of the softwood lumber anti-dumping and countervailing duty orders. Specific procedural questions should be directed to the U.S. Department of Commerce.

If you wish to submit a request for your company to be included in either, or both, of the eighth administrative reviews of the anti-dumping and countervailing duty orders, please download the following instructions and templates:

• Instructions to submit a request to participate
• Request to participate in eighth administrative review of the anti-dumping duty order template
• Request to participate in the eighth administrative review of the countervailing duty order template

The preliminary results are expected between October 2026 and late January 2027, and final results sometime between February and August 2027.

Estimated countervailing and anti-dumping duty payments are typically on deposit until the final duty assessment rates for a given period of review are established retroactively by the U.S. Department of Commerce in an administrative review. When the U.S. Department of Commerce's final results for an administrative review are issued, the final duties are assessed and then liquidated (i.e. disbursed to U.S. Treasury). Companies receive either a refund or invoice for additional duties owed if the final duty assessment is lower or higher than the cash deposit rate.

However, if the final results of an administrative review are challenged, for instance through a NAFTA/CUSMA dispute settlement panel or the U.S. courts, the liquidation of entries may be suspended upon request of a party until that legal challenge is resolved.

In the first administrative reviews, the countervailing and anti-dumping duty final results were challenged under Chapter 10 of CUSMA on December 10 and 20, 2020, respectively.

On February 4 and 26, 2021, the U.S. Department of Commerce issued customs instructions continuing the suspension of liquidation for the first administrative reviews, pending the completion of the ongoing CUSMA binational panel reviews.

On September 17, 2025, the CUSMA Chapter 10 panel ruling on the legal challenge to the first administrative review of the U.S. anti-dumping duty order on Canadian softwood lumber granted the motion filed by Canada and U.S. Parties to withdraw the claims being pursued in this case. On November 19, 2025, the challenge formally concluded upon publication of the Notice of Completion of Panel Review in the U.S. Federal Register.

The challenge to the final results of the first administrative review of the countervailing duty order is ongoing.

Under standard practice, U.S. Customs and Border Protection will not liquidate entries until both the anti-dumping and countervailing duty rates are finalized.  Accordingly, companies with entries suspended through the challenges to both the first administrative review of the anti-dumping and of the countervailing duty order should not expect liquidation of those entries until the challenge to first administrative review of the countervailing duty order also concludes. Companies who only had entries suspended through the challenge to the first administrative review of the anti-dumping duty order can expect to have their entries liquidated.

In the second administrative reviews, both the countervailing and anti-dumping duty final results were challenged under Chapter 10 of CUSMA on December 28, 2021.

On February 28 (corrected on March 2) and March 16, 2022, the U.S. Department of Commerce issued customs instructions continuing the suspension of liquidation for the second administrative reviews, pending the completion of the ongoing CUSMA binational panel reviews.

On September 10, 2025, the CUSMA Chapter 10 panel ruling on the legal challenge to the second administrative review of the U.S. anti-dumping duty order on Canadian softwood lumber granted the motion filed by Canada and U.S. Parties to withdraw the claims being pursued in this case. On November 19, 2025, the challenge formally concluded upon publication of the Notice of Completion of Panel Review in the U.S. Federal Register.

The challenge to the final results of the second administrative review of the countervailing duty order is ongoing.

Under standard practice, U.S. Customs and Border Protection will not liquidate entries until both the anti-dumping and countervailing duty rates are finalized. Accordingly, companies with entries suspended in the challenges to both the second administrative review of the anti-dumping and the countervailing duty order should not expect liquidation of those entries until the challenge to the second administrative of the countervailing duty order has been concluded. Those companies who only had entries suspended in the challenge to the second administrative review of the anti-dumping duty order can expect to have their entries liquidated.

In the third administrative reviews, both the anti-dumping and countervailing duty final results were challenged under Chapter 10 of CUSMA on September 8, 2022.

On September 28, 2022, and October 3, 2022, the U.S. Department of Commerce issued customs instructions continuing the suspension of liquidation for the third administrative reviews, pending the completion of the ongoing CUSMA binational panel reviews.

In the fourth administrative reviews, the countervailing duty final results were challenged under Chapter 10 of CUSMA on August 31, 2023 and the anti-dumping duty final results were challenged before the U.S. Court of International Trade on September 6, 2023.

On October 31, 2023, November 21, 2023, and December 18, 2023, the U.S. Department of Commerce issued customs instructions continuing the suspension of liquidation for the fourth administrative reviews, pending the completion of the ongoing CUSMA binational panel review and the U.S. Court of International Trade decision.

In the fifth administrative reviews, both the anti-dumping and countervailing final results were challenged under Chapter 10 of CUSMA on September 18, 2024.

On February 10, 2025, and February 11, 2025, the U.S. Department of Commerce issued customs instructions continuing the suspension of liquidation for the fifth administrative reviews, pending the completion of the ongoing CUSMA binational panel reviews.

In the sixth administrative reviews, the anti-dumping final results were challenged under Chapter 10 of CUSMA on August 28, 2025 and the countervailing duty final results were challenged under Chapter 10 of CUSMA on September 11, 2025.

When administrative review results are challenged, companies need to make a business decision about whether they prefer to have entries liquidated at the final administrative review rates or to have the liquidation of their entries suspended until the end of any appeals proceedings.

There are pros and cons relating to each choice. For instance, if final rates are lower than the cash deposit rates, having entries liquidated could provide quicker access to a partial refund of duty deposits. Liquidation of entries also results in the release of customs bonds related to the shipments in question. However, companies could be foregoing a potentially larger refund if Canada is successful in its litigation or as a result of a negotiated agreement.

Companies should also be aware that other parties to this dispute, such as U.S. industry groups like the petitioner, could potentially request that duty liquidation be suspended for some or all Canadian companies. This request could supersede a decision by a Canadian company to have their entries liquidated.

The U.S. Department of Commerce and the U.S. International Trade Commission must conduct sunset reviews no later than five years after an anti-dumping or countervailing duty order is issued. The U.S. Department of Commerce review determines whether revoking the orders would be likely to lead to a continuation or recurrence of dumping or subsidies. The U.S. International Trade Commission review determines whether revoking the orders would be likely to lead to a continuation or recurrence of material injury to the U.S. industry. If both review determinations are affirmative, the orders will remain in place. If either of their determinations is negative, the orders will be revoked.

The U.S. Department of Commerce and the U.S. International Trade Commission initiated the softwood lumber sunset reviews on December 1, 2022.

The U.S. Department of Commerce published the results of its reviews of the anti-dumping and countervailing duty orders in early April 2023, finding that revocation of the orders would be likely to lead to continuation or recurrence of dumping and subsidization.

On December 28, 2023, the U.S. International Trade Commission published its final sunset review determination in the U.S. Federal Register. It determined that the revocation of the anti-dumping and countervailing orders on softwood lumber products from Canada would be likely to lead to continuation or recurrence of material injury to the U.S. industry within a reasonably foreseeable time. In practical terms, this means that the United States will maintain the duty orders on Canadian softwood lumber products. The Government of Canada, in collaboration with stakeholders, launched a challenge of these results under Chapter 10 of CUSMA on January 29, 2024.

Since both the U.S. International Trade Commission and the U.S. Department of Commerce determinations are affirmative, the U.S. anti-dumping and countervailing duty orders will remain in place. As a result, U.S. anti-dumping and countervailing duties will continue to be applied to certain softwood lumber products from Canada. These results do not impact the duty rates applied to Canadian softwood lumber products.