U.S. process for software lumber assessments, refunds

U.S. process for software lumber assessments, refunds

U.S. Customs and Border Protection (CBP) announced a new process for the automated collection of assessments on imported softwood lumber covered under the “softwood lumber checkoff.”

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According to a CBP release—CSMS #42894478—beginning July 1, 2020, CBP will collect assessments on imported softwood lumber covered under the softwood lumber checkoff. Previously, companies have been required to report and pay assessments directly to the Softwood Lumber Board (SLB).

The checkoff is a mandatory program. It has been administered by the SLB, with oversight by the U.S. Agriculture Department. Under the checkoff, assessments are collected from importers of record and U.S. manufacturers of softwood lumber. The assessments are used by the SLB for projects that promote market growth for softwood lumber products used in single and multi-family dwellings, as well as commercial construction. The current assessment rate is $0.35/thousand board feet, and all companies are exempt from paying assessments on their first 15 million board feet (mmbf) shipped to, or within, the U.S.

CBP stated that refunds will be issued to importers of record based on company names and addresses in CBP data. Therefore, companies are directed to determine that their information with CBP is up to date. Large importers of record (those shipping 15 mmbf or more annually to the United States) will receive a refund from the SLB on assessments paid on their first 15 mmbf shipped.

The submission of a quarterly reports by large importers will no longer be necessary.

Small importers of record (those shipping less than 15 mmbf annually to the U.S.) will receive a refund from the SLB on all their assessments collected by CBP, but may also apply to the SLB for a “certificate of exemption.”


For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
T: 202-533-3247
E: aahanchian@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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