Canada softwood lumber: AD/CVD review finals 2024

Commerce published final results of the 2024 antidumping and countervailing duty administrative reviews of certain softwood lumber products from Canada in the October 19, 2026 Federal Register. AD notice: 91 FR 66087-66092 (FR Doc. 2026-21296; A-122-857). CVD notice: 91 FR 66092-66095 (FR Doc. 2026-21286; C-122-858). Both applicable October 19, 2026. POR January 1, 2024 through December 31, 2024. Related panel history: Softwood lumber Canada CVD: NAFTA panel affirms second remand.

AD finals: Canfor 17.00%; West Fraser 4.71%; Resolute 13.13%; non-selected 10.64%. CVD finals: Resolute 12.42%; West Fraser 15.31%; non-selected 14.11%.

AD final margins

• Orders: AD 83 FR 350 and CVD 83 FR 347 (both January 3, 2018). Prelims both published April 14, 2026.
• Canfor (Canfor Corporation / Canadian Forest Products Ltd. / Canfor Wood Products Marketing Ltd. / Canfor Fox Creek Ltd. / Canfor Whitecourt Ltd.): 17.00%.
• West Fraser (West Fraser Mills Ltd. / Blue Ridge Lumber Inc. / Manning Forest Products Ltd. / Sundre Forest Products Inc.): 4.71%.
• Resolute (Resolute Growth Canada Inc. and affiliates including Resolute FP Canada Inc.): 13.13%.
• 220 non-selected companies (Appendix II): 10.64% (weighted average of the three mandatory respondents). The rate table and non-selected rate section give 10.64%; parties should check the final CBP liquidation instructions if assessment language differs.

AD review rescinded for 105 companies (93 by timely withdrawal under 19 CFR 351.213(d)(1); 12 for no suspended entries under 351.213(d)(3)); rescinded companies are assessed at the cash deposit rate in effect at entry. AD all-others cash deposit for firms never covered remains 6.04%.

CVD final rates and combined deposits

• Resolute FP Canada Inc. and cross-owned affiliates: 12.42%.
• West Fraser Mills Ltd. and cross-owned affiliates: 15.31%.
• 215 non-selected companies: 14.11%. CVD all-others cash deposit for firms not reviewed remains 14.19%.
• CVD deadline: extended to October 13, 2026.

Combined AD+CVD deposit at final rates for named respondents (components stated; sums in parentheses): West Fraser 4.71% plus 15.31% (20.02%); Resolute 13.13% plus 12.42% (25.55%); non-selected 10.64% plus 14.11% (24.75%). Canfor (listed as "Canadian Forest Products, Ltd.; Canfor Corporation; Canfor Wood Products Marketing, Ltd.") appears among the CVD non-selected companies in Appendix II at 14.11%, so Canfor's combined deposit is 17.00% plus 14.11% (31.11%).

Timing and importer reminders

New cash deposits apply to entries on or after October 19, 2026. Assessment instructions issue no earlier than 41 days after publication (19 CFR 356.8(a)); by our count, that is no earlier than November 29, 2026 (a not-earlier-than date, not a filing deadline, so no weekend roll). Reminder: reimbursement certificate under 19 CFR 351.402(f)(2). Contacts: AD Joshua Jacobson (202) 482-0266, Thomas Martin (202) 482-3936, Dylan Hill (202) 482-1197; CVD Samuel Brummitt (202) 482-7851, Kristen Johnson (202) 482-4793, T.J. Worthington (202) 482-4567, Elizabeth Talbot Russ (202) 482-5516.

Action items

• Identify producer/exporter on each entry against the AD and CVD rate tables and Canfor's CVD non-selected listing.
• Update deposit rates from Oct 19 using the final AD and CVD components (and combined exposure where both apply).
• Reserve for 2024 POR liquidations; assessment instructions are no earlier than Nov 29, 2026 by our count.
• Check the AD rescission list (105 companies) before expecting POR-specific assessment rates for those firms.
• File reimbursement certificates under 19 CFR 351.402(f)(2) before liquidation.

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.