United States sets final anti-dumping deposits of 4.71% to 17.00% on Canadian softwood lumber from Oct. 19, 2026.
The U.S. Department of Commerce set final anti-dumping rates for Canadian softwood lumber, with new cash deposits applying from Oct. 19, 2026.
The rates come from the yearly review of the anti-dumping duty order on certain softwood lumber products from Canada. An anti-dumping duty is an extra import tax on goods sold abroad below their normal price. The review covers lumber that entered the United States from Jan. 1, 2024, through Dec. 31, 20241.
In short, a U.S. buyer of Canadian lumber now pays a new deposit at the border. The deposit is 17.00% for Canfor, 13.13% for Resolute, 4.71% for West Fraser and 10.64% for most other reviewed sawmills1.
What did Commerce decide on Canadian lumber?
Commerce found that the companies in the review sold softwood lumber in the United States below its normal value during 20241. Normal value is, in simple terms, the fair price Commerce calculates for the same wood.
The notice is titled "Certain Softwood Lumber Products From Canada: Final Results of Antidumping Duty Administrative Review, Partial Rescission of Administrative Review, and Final Determination of No Shipments; 2024." It was published in the Federal Register on Oct. 19, 2026, as document 2026-212961. The International Trade Administration, the part of Commerce that runs trade cases, issued it under case number A-122-8571.
The final notice was signed on Oct. 13, 2026, by Scot Fullerton, Acting Deputy Assistant Secretary for Antidumping and Countervailing Duty Operations2. It is applicable Oct. 19, 20261.
What are the final rates for each lumber company?
Commerce examined three large producers in detail. It calls them "mandatory respondents"1. Each group of linked companies receives one rate:
- Canfor: 17.00%. This covers Canfor Corporation, Canadian Forest Products Ltd., Canfor Wood Products Marketing Ltd., Canfor Fox Creek Ltd. and Canfor Whitecourt Ltd.
- Resolute: 13.13%. This covers Resolute Growth Canada Inc., Forest Products Mauricie LP, Société en commandite Scierie Opitciwan, two Resolute-LP Engineered Wood companies and Resolute FP Canada Inc.
- West Fraser: 4.71%. This covers West Fraser Mills Ltd., Blue Ridge Lumber Inc., Manning Forest Products Ltd. and Sundre Forest Products Inc.
- Other reviewed companies: 10.64%. This applies to the producers and exporters listed in Appendix II of the notice.
Final anti-dumping rates, 2024 review, %
The rates are percentages of the value of the lumber1. The table in the notice lists them as "weighted-average dumping margins," the average gap between the U.S. price and the normal value1.
How did the rates change since April 2026?
Commerce published its first, or preliminary, results on April 14, 2026, and asked for comments3. At that stage the rates were 16.85% for Canfor, 13.25% for Resolute, 4.77% for West Fraser and 10.66% for the other companies3.
Preliminary and final rates
| Company | April 14, 2026 | Final, Oct. 19, 2026 |
|---|---|---|
| Canfor | 16.85% | 17.00% |
| Resolute | 13.25% | 13.13% |
| West Fraser | 4.77% | 4.71% |
| Other reviewed companies | 10.66% | 10.64% |
So the final rate rose slightly for Canfor. It fell slightly for Resolute, West Fraser and the other companies. The changes are small, between 0.02 and 0.15 percentage points.
Commerce said it made "certain changes" to the calculations for the three companies after reading the comments1. It also corrected the names of some companies1. The details are in a separate document, the Issues and Decision Memorandum1.
How does this compare with the 2023 review?
The previous review covered lumber entered in 2023. Its final results were published on July 29, 20254. That notice set 35.53% for Canfor and 9.65% for West Fraser4. Other reviewed companies received 20.56%4.
An amended version of the 2023 results followed on Sept. 11, 2025, according to the case list on the Federal Register page1. Even so, the new 2024 rates are much lower than the July 2025 figures for Canfor, West Fraser and the other companies. For many importers, the deposit paid at the border should now fall.
Why did Commerce act on softwood lumber?
The anti-dumping order on Canadian softwood lumber dates from Jan. 3, 20183. Under U.S. law, Commerce reviews the order each year when a party asks for it. It then sets the duty owed on the past year’s shipments and a new deposit for future shipments2.
On Feb. 21, 2025, Commerce started the review for 2024 shipments after it received requests3. On April 9, 2025, it chose Canfor, Resolute and West Fraser for detailed examination3.
The review took longer than usual. Commerce extended the deadline for the preliminary results by 119 days3. It then paused all its deadlines for 47 days because of the federal government shutdown, and for another 21 days because of a backlog of filings3.
Which companies are out of the 2024 lumber review?
The review began with three examined companies and 220 other producers and exporters1. Commerce then removed 105 companies from the review1.
For 93 companies, the party that asked for a review withdrew its request within 90 days1. For 12 more, U.S. customs records showed no lumber shipments from them in 2024 that were waiting for a final duty1.
For these removed companies, nothing new is calculated. U.S. Customs and Border Protection (CBP), the U.S. border agency, will charge duty on their 2024 shipments at the deposit rate paid at entry1.
What do importers pay from Oct. 19, 2026?
The new deposits apply to lumber entered, or taken out of a bonded warehouse, for sale in the United States on or after Oct. 19, 20262. A cash deposit is money the importer pays at the border as a guarantee for the final duty.
Which deposit rate applies
Commerce set four rules for the deposit rate2:
- A company in this review pays the rate listed in the final results.
- A company not in this review, but in an earlier part of the case, keeps its most recent rate.
- If the exporter has no rate but the producer does, the producer’s rate applies.
- If neither has a rate, the deposit stays at 6.04%, the "all-others" rate from the original investigation.
These deposits stay in force until Commerce gives further notice2.
How will customs settle 2024 lumber entries?
The final results also decide the duty on shipments that entered in 2024. Commerce calculated a separate rate for each importer, or customer, of the three examined companies1. Where that rate is zero or very small, CBP will clear the entries without anti-dumping duty1.
A "reseller policy" also applies. Sometimes a producer sold lumber to a trader without knowing it would go to the United States. In that case, CBP will charge the all-others rate if the trader has no rate of its own1.
Commerce plans to send these instructions to CBP no earlier than 41 days after Oct. 19, 20262. Final settlement of an entry is called liquidation.
What must importers file before liquidation?
The notice reminds importers that they must file a certificate before liquidation2. The certificate states whether the foreign producer or exporter repaid them any anti-dumping or countervailing duties.
If an importer does not file it, Commerce may assume the duty was repaid2. The anti-dumping duty could then be doubled. It could also be raised by the amount of any countervailing duty, a separate tax on goods that receive government support2.
Key points on Canadian softwood lumber duties
The table below sums up the final review.
| Question | Answer |
|---|---|
| Who issued it? | U.S. Department of Commerce |
| What goods? | Certain softwood lumber products from Canada |
| Which shipments are reviewed? | Entries from Jan. 1 to Dec. 31, 2024 |
| Canfor rate | 17.00% |
| Resolute rate | 13.13% |
| West Fraser rate | 4.71% |
| Other reviewed companies | 10.64% |
| Companies with no rate | 6.04% all-others rate |
| Companies removed from review | 105 |
| New deposits start | Oct. 19, 2026 |
| Customs instructions | No earlier than 41 days after publication |
Importers of Canadian lumber pay the new deposit rates on entries from Oct. 19, 2026. Duty on 2024 shipments will be settled once Commerce sends its instructions to CBP, at the earliest 41 days later.
Sources
- ↩ Federal Register :: Certain Softwood Lumber Products From Canada: Final Results of Antidumping Duty Administrative Review, Partial Rescission of Administrative Review, and Final Determination of No Shipments; 2024 https://www.federalregister.gov/documents/2026/10/19/2026-21296/certain-softwood-lumber-products-from-canada-final-results-of-antidumping-duty-administrative-review
- ↩ Acting Deputy Assistant Secretary for Antidumping and Countervailing Duty Operations. https://www.federalregister.gov/documents/full_text/xml/2026/10/19/2026-21296.xml
- ↩ Federal Register :: Certain Softwood Lumber From Canada: Preliminary Results and Intent To Rescind, in Part, of Antidumping Duty Administrative Review; 2024 https://www.federalregister.gov/documents/2026/04/14/2026-07153/certain-softwood-lumber-from-canada-preliminary-results-and-intent-to-rescind-in-part-of-antidumping
- ↩ Federal Register :: Certain Softwood Lumber Products From Canada: Final Results of Antidumping Duty Administrative Review, Partial Rescission of Administrative Review, and Final Determination of No Shipments; 2023 https://www.federalregister.gov/documents/2025/07/29/2025-14298/certain-softwood-lumber-products-from-canada-final-results-of-antidumping-duty-administrative-review