Softwood lumber Canada CVD: NAFTA final panel rates

Commerce published a Timken-style notice amending the softwood lumber Canada CVD investigation rates after a NAFTA Final Panel Action (FR Doc. 2026-22431; case C-122-858). The notice is scheduled for publication in the Federal Register on November 3, 2026 (public-inspection PDF linked in sources). Applicable October 29, 2026. Signed October 28, 2026 by Scot Fullerton.

Amended CVD rates after Final Panel Action: Canfor 12.49%, J.D. Irving 2.96%, Resolute 13.90%, Tolko 11.01%, West Fraser 16.73%, All Others 12.80%. Named firms keep superseding cash deposits.

Panel path to final action

On October 19, 2026 the NAFTA Secretariat issued a Notice of Final Panel Action. Commerce gives notice that the Panel's final judgment is not in harmony with Commerce's final determination in the CVD investigation (the Timken notice requirement under sections 516A(c) and (e) of the Act; see 19 U.S.C. 1516a), and amends the final determination and CVD order rates.

History in the notice: final determination 82 FR 51814 (November 8, 2017); amended final and order 83 FR 347 (January 3, 2018); first remand determination December 17, 2024; panel decision on remand March 6, 2026; second remand determination June 17, 2026; panel affirmed second remand October 5, 2026. That October 5 affirmance was the subject of Softwood lumber Canada CVD: NAFTA panel affirms second remand, which said to watch for follow-on Commerce action. This notice is that follow-on. For later administrative-review finals, see Softwood lumber Canada AD/CVD review finals 2024.

Amended rates

Commerce amends the final determination and order rates (original to post-final-action, percent ad valorem): Canfor 13.24 to 12.49; J.D. Irving 3.34 to 2.96; Resolute FP Canada 14.70 to 13.90; Tolko 14.85 to 11.01; West Fraser 17.99 to 16.73; All Others 14.19 to 12.80.

• Canfor: 13.24% → 12.49%
• J.D. Irving: 3.34% → 2.96%
• Resolute FP Canada: 14.70% → 13.90%
• Tolko: 14.85% → 11.01%
• West Fraser: 17.99% → 16.73%
• All Others: 14.19% → 12.80%

Cash deposits

Canfor, J.D. Irving, Resolute, Tolko, and West Fraser have superseding cash deposit rates from later administrative reviews, so their current cash deposit rates do not change. For all other companies without a superseding rate, Commerce will issue revised cash deposit instructions to CBP. The notice does not address liquidation or refunds beyond those cash-deposit instructions.

Countervailing duties are not drawback-eligible (19 U.S.C. 1677h; see AD/CVD duties are excluded from drawback). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed (or used to manufacture exported goods) and the claim otherwise qualifies (how to file a duty drawback claim).

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.