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Commerce puts a Quebec sawmill back under the lumber duty order at 1.05%
After a Court of International Trade judgment on July 21, D&G/Portbec's 2015 subsidy rate was recalculated from a de minimis 0.21% to 1.05%, so cash deposits resume on its U.S. shipments; the seventh review that sets everyone else's rate is still pending.
On August 6, 2026 the Commerce Department published amended final results of a countervailing duty expedited review covering a single Quebec producer, Les Produits Forestiers D&G Ltée and its affiliate Portbec, for calendar 2015. The company's original subsidy rate of 0.21% had been de minimis, which excluded it from the softwood lumber order; after a series of court remands the rate was recalculated at 1.05%, the U.S. Court of International Trade entered final judgment sustaining that figure on July 21, and Commerce has now reinstated the company in the order and instructed Customs to collect cash deposits at 1.05% on its entries from the publication date [1].
The amounts are trivial. The mechanism is not. A dispute over whether one mill's 2015 rate was 0.21% or 1.05% took until 2026 to settle, which is the timescale on which every Canadian producer's deposits are eventually resolved [1][2]. West Fraser, which posts deposits at a combined 26.47%, is still waiting for final results of the seventh review, covering 2024 entries, that Commerce said in April it intended to issue within 120 days and that would set its rate at the preliminary 4.77% anti-dumping and 16.15% countervailing figures [3][4].
For a U.S. reader the note is a reminder that "duty" in this trade means a deposit whose final size is decided years later by Commerce and the courts, and that the balance on a Canadian producer's books is an estimate until the Federal Register says otherwise.
Read the original document
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1
Certain Softwood Lumber Products From Canada: Notice of Amended Final Results of Countervailing Duty Expedited Review; Notice of Reinstatement of Countervailing Duty Order
Case C-122-858; Les Produits Forestiers D&G Ltée / Les Produits Forestiers Portbec Ltée; period of review January 1–December 31, 2015; original rate 0.21% (de minimis); recalculated rate 1.05% ad valorem sustained by the Court of International Trade's final judgment of July 21, 2026; cash deposits at 1.05% on entries on or after the publication date; company reinstated in the order.
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2
Softwood lumber — frequently asked questions
Orders in place since November 8, 2017; annual administrative reviews; cash deposits at the rates in force at entry, settled with interest after final results.
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3
Management's Discussion and Analysis, second quarter 2026 (Form 6-K, Exhibit 99.2)
West Fraser's combined cash deposit rate 26.47%; AR7 preliminary rates of 4.77% ADD and 16.15% CVD (amended June 29, 2026) pending final results.
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4
Certain Softwood Lumber Products From Canada: Preliminary Results and Partial Rescission of Countervailing Duty Administrative Review; 2024
Preliminary results published April 14, 2026; final results intended within 120 days of publication.
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