Softwood Lumber Export Products Charge

1. What is the Canada Revenue Agency's role in the Softwood Lumber Agreement?
The Canada Revenue Agency (CRA) will administer an export charge on softwood lumber products exported to the United States (U.S.). This includes registering the exporters, assessing the charge, collecting the funds, performing audits and settling appeals.

2. Who has to pay the export charge?
Exporters of softwood lumber products that are currently subject to U.S. import duties.

3. What will be subject to the export charge?
Generally, softwood lumber products exported from Canada to the United States will be subject to a charge, payable by Canadian exporters of those products. When the market price of lumber drops to US$355 or less per thousand board feet, the obligation to pay the charge will be triggered. Regions of the country will have a choice between two options to determine the rate of the charge with respect to the amount of lumber shipped.

The regions are:

4. What are the two options?
Under the first option, the charge ranges from 5% to 15%, depending upon the market price of lumber.

Under the second option, the charge ranges from 2.5% to 5%, depending upon the market price of lumber. In addition, regions are subject to limits on the volume of softwood lumber products they may export to the U.S.

5. I'm a softwood lumber products exporter. How much will I need to pay?
Export charge rates will depend on which option a region chooses, and it will vary with the market price of lumber.

The regions are:

6. How will I know which option my region selected?
For an initial period, a transitional arrangement will be in place. During this period, all regions will be subject to the first option.

Exporters should check the CRA website during the initial period of the export charge to get more information on the option selected by their region.

7. When will the CRA begin collecting this charge?
As soon as a Canada/U.S. Softwood Lumber Agreement is signed, legal authority to impose the export charge will be developed, and it will contain a commencement date for collection of the charge.

8. Where can I get more information?
Exporters that already have export permits issued by International Trade Canada will receive an information package directly from the CRA with more details on this initiative.

To apply for an export permit, please go to the website for the Export and Import Controls Branch of International Trade Canada at If further assistance is required, exporters can contact the Softwood Lumber Division at 1-613-944-2167 (Hot Line) or, alternatively, via E-mail at

More information is also available by phone at 1-866-330-3304 from 8 a.m. to 4 p.m. EDT.

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