U.S. duties on covered Canadian softwood lumber are calculated under two separate trade-remedy orders: antidumping (AD) and countervailing duties (CVD). The rate that applies depends on the product’s scope, the exporter or producer, the order, and the entry date. Commerce’s 2025 final review results include rates for entries made in 2023; they are not a single current rate for every shipment in 2026.
What determines the duty on a shipment?
A shipment’s treatment starts with whether the merchandise falls within the written scope of the orders. If it does, the applicable AD and CVD rates must be identified separately. The relevant rates depend on the exporter or producer and the entry date, as well as the current instructions that U.S. Customs and Border Protection (CBP) has for the shipment.
The U.S. Department of Commerce administers the AD and CVD proceedings and determines the rates. The International Trade Commission separately determines whether the U.S. industry has been injured or threatened with injury. The two functions are distinct.
Antidumping duties
AD addresses dumping. The Canadian softwood lumber AD proceeding is case A-122-857. Commerce determines rates for covered exporters or producers and may review past entries to determine the duties owed on them.
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Countervailing duties
CVD addresses countervailable subsidies. The Canadian softwood lumber CVD proceeding is case C-122-858. It has its own rate determinations and review results, separate from the AD proceeding.
How to identify the applicable rates
- Check the product scope. Read the written order description, including its technical and physical characteristics and exclusions. Commerce treats the written scope as the operative definition of covered merchandise. HTS classification numbers can help identify products, but a tariff number alone does not replace the scope description or a binding scope ruling.
- Identify both proceedings. Check AD case A-122-857 and CVD case C-122-858. A rate for one case is not a substitute for the other.
- Match the exporter or producer and entry date. Rates can differ by company and category. A rate established in a review may cover a past period, while a cash-deposit rate applies to entries under the operative instructions.
- Check current Commerce and CBP instructions for the entry. Commerce instructs CBP to collect cash deposits at the applicable rates after final determinations or review results. Final administrative-review cash-deposit rates take effect upon publication of the final results.
- Keep deposits separate from final assessment. A cash deposit is an estimate at entry. A later administrative review can determine final duties for prior entries, resulting in additional collection or a refund compared with the deposit.
What the 2025 review results say—and do not say
Commerce’s sixth administrative reviews covered entries from January 1 through December 31, 2023. The agency announced the final CVD results on August 8, 2025, and the final AD results on July 25, 2025. The figures below are results for that review period, not a complete schedule of rates for every exporter or entry in 2026.
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| Order | Final rates reported for the 2023 review period | Non-selected-company rate | Commerce final-results announcement |
|---|---|---|---|
| CVD, case C-122-858 | 12.12%–16.82% | 14.63% | August 8, 2025 |
| AD, case A-122-857 | 9.65%–35.53% | 20.56% | July 25, 2025 |
Commerce said it would instruct CBP to collect at the rates in the final results. The non-selected-company rates apply to most Canadian companies in those results, but they are not automatically the right rates for every named exporter, producer, or later entry.
Do not treat 20.56% AD plus 14.63% CVD as a universal 35.19% rate. Those are separate rates from reviews of 2023 entries. An actual shipment requires the company-specific rates and instructions applicable to its entry date; other tariff measures may also need to be considered.
Why the deposit may differ from the final duty
CBP collects cash deposits at entry using the applicable instructions then in force. Those deposits are estimates, not necessarily the final assessment for the entry. Commerce can later review entries from a prior period and establish final duties. If the final assessment is higher than the deposit, additional money may be collected; if it is lower, a refund may result.
This is why a rate from a past review cannot, by itself, establish what a new shipment will owe or what the final duty on an earlier shipment will be. Do not combine rates from different review periods or company categories to estimate a specific liability.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to verify a particular shipment
For an importer, the practical answer is the rate tied to the covered product, the correct exporter or producer, the relevant entry date, and the current CBP instructions for both orders. Commerce directs users to case-specific fact sheets and its Customs Liaison Unit for help determining an existing-order rate. Its case identifiers are A-122-857 for AD and C-122-858 for CVD.
The official results described above establish the 2023 review-period figures announced in 2025. They do not establish the complete exporter-specific schedule in force on October 7, 2026. Verify the current instructions for the shipment rather than relying on a headline rate or a prior-period result.
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