Under the Softwood Lumber Checkoff, assessments are collected from importers of record and U.S. manufacturers of softwood lumber. All companies are exempt from paying assessments on their first 15 million board feet shipped to, or within, the United States. Products covered under the Checkoff may be found in section 1217.52(h) at: Products Covered.
When assessment collection began under the program in 2012, all companies were required to report and pay assessments directly to the Softwood Lumber Board. Beginning July 1, 2020, U.S. Customs and Border Protection began collecting assessments on imported softwood lumber covered under the Checkoff on behalf of the SLB.
U.S. Manufacturers: The SLB sends invoices to U.S. manufacturers of softwood lumber quarterly on or about the 20th day of the third month of each quarter. The invoice is called the “Shipment Quarterly Report” and is a self-reporting document on which companies enter volumes shipped, deduct the 15 mmbf exemption, and deduct exports before calculating the assessment on softwood lumber shipped domestically and imported into the U.S.
Please submit the Shipment Report even if you have not yet shipped over 15 mmbf and do not yet owe an assessment for the calendar year.
The Shipment Quarterly Report should be submitted to the SLB by the 30th day after the end of the quarter. Please email the report to email@example.com.
If you would like to mail your check and quarterly report, please make your check payable to the Softwood Lumber Board and mail to:
Softwood Lumber Board, P. O. Box 306546, Nashville, TN 37230-6546
Importers of Record: Customs collects assessments at the border, prior to entry into the U.S. Customs will collect from ALL importers of record, including those that ship less than 15 mmbf annually to the U.S. Importers will receive a refund from the SLB on assessments collected by Customs on their first 15 mmbf shipped annually.
The Order requires U.S. manufacturers and importers to pay assessments on annual shipments to, or within the U.S., over the 15 mmbf exemption. U.S. manufacturers must pay assessments by the 30th calendar day of the month following the end of the quarter in which the softwood lumber was shipped.
Customs collects the assessment for imports into the U.S. If Customs does not collect the assessment, the importer is responsible for paying the assessment directly to the SLB. The Order provides authority for the Board to impose a late payment charge and interest for assessments overdue to the SLB by 60 calendar days. Promptly paying assessments supports the fundamental principle on which the Checkoff is built—the fair and equal application of the Order to all eligible companies.