Softwood lumber Canada CVD: NAFTA panel affirms second remand
NAFTA Article 1904 notice that the softwood lumber Canada CVD panel affirmed Commerce's Second Redetermination on Remand. No rates or next steps in the notice; watch for follow-on Commerce action.
The NAFTA Secretariat published notice that on October 5, 2026, the Binational Panel issued its Decision on the Second Redetermination on Remand in Certain Softwood Lumber Products from Canada: Final Affirmative Countervailing Duty Determination (Secretariat File Number USA-CDA-2017-1904-02). The panel affirmed Commerce's Second Redetermination on Remand. The notice is FR Doc. 2026-20857 (91 FR 64880). It was on public inspection October 9, 2026, with Federal Register publication Tuesday, October 13, 2026. The notice is dated October 8, 2026, and signed by Vidya Desai, United States Secretary, NAFTA Secretariat, (202) 482-2311.
Chapter 19 of NAFTA (Article 1904) provides binational panel review of trade remedy determinations in place of judicial review. After a Request for Panel Review, a Binational Panel reviews the challenged determination and issues a binding Panel Decision. This notice is published under Rule 70 of the Article 1904 Rules of Procedure.
CVD softwood lumber panel (USA-CDA-2017-1904-02) affirmed Commerce's Second Redetermination on Remand on October 5, 2026. The notice states no rate changes, liquidation instructions, or next steps.
Panel path in 2026
Oct 5, 2026: Panel Decision on Second Redetermination on Remand; affirmed Commerce
Mar 6, 2026: prior Decision on (first) Redetermination on Remand; affirmed in part, remanded in part (FR Doc. 2026-04728; 91 FR 11956)
Sibling AD panel USA-CDA-2017-1904-03 (final LTFV and critical circumstances): Feb 19, 2026 affirmed in part, remanded in part (FR Doc. 2026-03653; 91 FR 8829)
Contact: Vidya Desai, U.S. Secretary, NAFTA Secretariat, (202) 482-2311
Earlier in the same CVD panel file, on March 6, 2026, the panel affirmed in part and remanded in part Commerce's (first) Redetermination on Remand, as noticed March 11, 2026 (FR Doc. 2026-04728; 91 FR 11956). Separately, on February 19, 2026, the AD-side panel (USA-CDA-2017-1904-03, final LTFV determination and critical circumstances) affirmed in part and remanded in part Commerce's remand redetermination (FR Doc. 2026-03653; 91 FR 8829, February 24, 2026).
FR Doc. 2026-20857 does not state any rate changes, liquidation instructions, cash-deposit effects, refunds, or other follow-on Commerce steps. Do not treat the panel affirmance as a change to deposit or assessment rates until Commerce publishes any implementing notice.
CVD deposits and assessments on softwood lumber are not drawback-eligible (19 U.S.C. § 1677h; see AD/CVD drawback exclusion). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed, so separate CVD amounts from ordinary duty in claim math.
Action items
- Watch for any follow-on Commerce notice implementing or explaining the Second Redetermination outcome for entries covered by the 2017 investigation determination.
- Check with counsel on how the binding Panel Decision affects your covered softwood lumber entries; this Rule 70 notice alone does not change rates or liquidation.
- Keep CVD out of drawback claims under 19 U.S.C. § 1677h; track ordinary duty separately if you may export or destroy.
- FR Doc. 2026-20857 (91 FR 64880): NAFTA Article 1904 notice that on Oct 5, 2026 the Binational Panel affirmed Commerce's Second Redetermination on Remand in softwood lumber Canada CVD (USA-CDA-2017-1904-02). Public inspection Oct 9; published Oct 13, 2026.
- Prior CVD panel step (Mar 6, 2026): affirmed in part, remanded in part the first Redetermination on Remand (FR Doc. 2026-04728). Sibling AD panel (USA-CDA-2017-1904-03) on Feb 19, 2026 also affirmed in part and remanded in part (FR Doc. 2026-03653).
- Chapter 19 / Article 1904 binational panel review issues a binding Panel Decision; this notice is under Rule 70. Contact: Vidya Desai (202) 482-2311.
- The notice states no rate changes, liquidation instructions, or next steps. Watch for follow-on Commerce notice and check with counsel on covered 2017 investigation entries.
- CVD on softwood lumber is not drawback-eligible under 19 U.S.C. § 1677h.
- North American Free Trade Agreement (NAFTA), Article 1904; Binational Panel Review: Notice of Panel Decision (91 FR 64880; FR Doc. 2026-20857) · International Trade Administration, Department of Commerce (NAFTA Secretariat)
- North American Free Trade Agreement (NAFTA), Article 1904; Binational Panel Review: Notice of Panel Decision (91 FR 11956; FR Doc. 2026-04728) · International Trade Administration, Department of Commerce (NAFTA Secretariat)
- North American Free Trade Agreement (NAFTA), Article 1904; Binational Panel Review: Notice of Panel Decision (91 FR 8829; FR Doc. 2026-03653) · International Trade Administration, Department of Commerce (NAFTA Secretariat)
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.