Softwood Lumber Act: subsidy report comments
Section 809(b) reporting exercise, not a new AD/CVD case. Docket ITA-2026-0100. Comments due 30 days after publication.
Commerce is soliciting public comment on subsidies, including stumpage subsidies, provided by certain countries exporting softwood lumber or softwood lumber products to the United States during January 1 through June 30, 2026. The notice was placed on public inspection October 28, 2026 at 8:45 a.m. and is scheduled for publication October 29, 2026 (FR Doc. 2026-22102). Dated October 26, 2026, Scot Fullerton. Contact: Brendan Santschi, (202) 482-4141.
Softwood Lumber Act of 2008 reporting exercise, not a new AD/CVD proceeding. Comments due 30 days after publication (by our count, November 28, 2026) on Brazil, Canada, Germany, and Sweden subsidies for H1 2026.
What the statute requires
Section 809(b) of title VIII of the Tariff Act of 1930 (the Softwood Lumber Act of 2008) requires the Secretary of Commerce to submit to the appropriate Congressional committees a report every 180 days on any subsidy provided by countries exporting softwood lumber or softwood lumber products to the United States, including stumpage subsidies. Commerce submitted its last subsidy report to Congress on June 30, 2026. This comment request feeds the next report for the January 1 through June 30, 2026 window.
Subsidy period: Jan 1–Jun 30, 2026 · last report submitted Jun 30, 2026
Countries (≥1% U.S. softwood imports by quantity): Brazil, Canada, Germany, Sweden (ITC DataWeb)
HTSUS 4407.1100, 4407.1200, 4407.1300, 4407.1400, 4407.1900 · Docket ITA-2026-0100 · comments due Nov 28, 2026 (by our count)
Which countries are in scope
Commerce solicits comments only for countries whose softwood lumber exports accounted for at least one percent of total U.S. softwood lumber imports by quantity under HTSUS subheadings 4407.1100, 4407.1200, 4407.1300, 4407.1400, and 4407.1900 during the comment period (numbers as written in the notice). Official ITC DataWeb import data identify four countries meeting that threshold: Brazil, Canada, Germany, and Sweden. The next report will use July 1 through December 31, 2026 imports to select countries.
How to comment
Comments are due 30 days after publication (by our count from October 29, 2026, November 28, 2026) via regulations.gov Docket ITA-2026-0100, addressed to Scot Fullerton. Attachments: Microsoft Word, Excel, or Adobe PDF only. Parties should include: (1) the country that provided the subsidy; (2) the name of the subsidy program; (3) a brief description (no more than 3-4 sentences); and (4) the government body or authority that provided the subsidy.
The notice cites the subsidy definition in section 771(5)(B) of the Tariff Act (financial contribution, income or price support within the meaning of GATT 1994 Article XVI, or a payment to a funding mechanism / private-entity direction that confers a benefit). This is a Congressional reporting exercise. It does not initiate or revise AD or CVD orders and does not by itself change cash deposit rates.
Separate from this Softwood Lumber Act report, Canada softwood lumber remains under AD and CVD orders. See Canada softwood lumber: AD/CVD review finals 2024 for the most recent admin-review finals on those orders.
This comment request does not create new AD or CVD duties. Where softwood lumber entries already carry AD or CVD deposits under existing orders, those AD/CVD amounts remain ineligible for drawback (19 U.S.C. 1677h). Ordinary customs duties on qualifying exported or destroyed merchandise may still be claimable. See AD/CVD drawback exclusion and how to file a duty drawback claim.
Action items
- Decide whether to comment by November 28, 2026 (by our count) if you have program-level subsidy information on Brazil, Canada, Germany, or Sweden for H1 2026.
- Use Docket ITA-2026-0100 and include country, program name, a 3-4 sentence description, and the granting government body.
- Do not confuse this with AD/CVD: no new deposit rates flow from this report alone; keep Canada softwood AD/CVD reviews on a separate track.
- FR Doc. 2026-22102: Commerce seeks Softwood Lumber Act § 809(b) comments on H1 2026 subsidies. Public inspection Oct 28; scheduled publication Oct 29, 2026.
- In-scope countries (≥1% U.S. softwood imports by quantity): Brazil, Canada, Germany, Sweden under HTSUS 4407.1100–4407.1900 as written in the notice.
- Comments due 30 days after publication (by our count, Nov 28, 2026) via regulations.gov Docket ITA-2026-0100. Include country, program, short description, and granting authority.
- Reporting exercise only: does not by itself create or revise AD/CVD duties. Existing AD/CVD deposits stay outside drawback.
- Subsidy Programs Provided by Countries Exporting Softwood Lumber and Softwood Lumber Products to the United States; Request for Comment (FR Doc. 2026-22102) · U.S. Department of Commerce, International Trade Administration
- Softwood Lumber Act subsidy comment request (public inspection PDF) · Federal Register Public Inspection
- Docket ITA-2026-0100 · regulations.gov
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.
