Exemption and Refund Procedures

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EXEMPTION AND REFUND PROCEDURES

James and Anne Robinson Nature Center / 2014 WDA: Institutional Wood Design / Photo Credit: PAUL BURK PHOTOGRAPHY

Under the Softwood Lumber Checkoff, all U.S. manufacturers and importers of record of softwood lumber are exempt from paying assessments on their first 15 million board feet shipped to, or within, the United States. U.S. manufacturers are also exempt from paying assessments on exports of softwood lumber from the United States.1

SMALL COMPANY EXEMPTION (for companies that ship under 15 mmbf)

U.S. Manufacturers: U.S. manufacturers who ship less than 15 mmbf of softwood lumber annually within the U.S. are exempt from paying assessments. Small manufacturers must apply to the Softwood Lumber Board for a Certificate of Exemption by completing an “Application For Exemption From Assessment.” Companies must provide substantiating documentation; i.e., a statement of previous year annual shipments into the U.S. market, and expectations for shipments in the current year, taken from company records, reports to grading agencies, and so forth. Certificates of Exemption must be requested annually.

Please download and complete the application below.

2022 Application for Exemption from Assessment (English)
2022 Application for Exemption from Assessment (French)

Please click the link below to upload your signed application and, if applicable, supporting documentation. Then click Submit.

Accepted file types: PDF.

  • Drop files here or
    Accepted file types: pdf, Max. file size: 256 MB.

    Importers of Record: 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. Customs collects 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 during the year.

    Small importers of record may also apply to the SLB for a Certificate of Exemption. The SLB will review the applications and issue Certificates of Exemption as appropriate. This process will help the SLB ensure the accuracy of importer contact information, which will facilitate the processing of refunds.

    EXEMPTION FOR THE FIRST 15 MMBF SHIPPED

    U.S. manufacturers and importers who ship domestically or import 15 mmbf or more of softwood lumber per year are exempt from paying assessments on their first 15 mmbf shipped or imported during the applicable year.

    U.S. Manufacturers: U.S. manufacturers shall deduct their first 15 mmbf when calculating their assessments. This volume should be deducted from the total shipped on the Shipment/Import Quarterly Report.

    Importers of Record: As stated above, on July 1, 2020 Customs began collecting assessments from importers of record. Customs collects 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 paid on their first 15 mmbf shipped annually.

    REFUNDS

    The SLB will issue refunds to companies on their first 15 mmbf shipped to the U.S. during each calendar year. Refunds will be issued to importers based on company names and information in Customs data. The SLB will contact importers on the amount of refund due, based on the dollars it receives from Customs. Please submit a Refund Application once you are done importing for the calendar year, or once you have reached the 15 mmbf exemption threshold for the year. Your refund application may be submitted to exempt@softwoodlumberboard.org.

    The SLB has moved to a new payment system – bill.com, through which refunds will be issued electronically to your bank. Once we receive your refund form, you will receive an email directly from bill.com where you can securely enter your banking information. Bill.com will do a test deposit of $.01 into your account, and then your refund will be deposited. Once this is set up, your refunds going forward will be issued much quicker.

    The SLB will issue a computed refund of $1,000.00 or less only when an importer submits a Refund Application for the respective amount.

    For any questions on your refund, please call the SLB at (971) 339-4934.

    Please download and complete the application below.

    Refund Application (English)
    Refund Application (French)

    Please click the link below to upload your signed application and, if applicable, supporting documentation. Then click Submit.

    Accepted file types: PDF.

    • Drop files here or
      Accepted file types: pdf, Max. file size: 256 MB.

      IMPORTS ASSESSMENT REFUND WAIVER

      If you would like to authorize the Softwood Lumber Board to retain the import assessment refund due to your company for a calendar year, please complete the waiver below and email it to the SLB at exempt@softwoodlumberboard.org.

      Refund Waiver (English)
      Refund Waiver (French)

      EXEMPTION FOR EXPORTS

      Shipments of softwood lumber by U.S. manufacturers to locations outside of the United States are exempt from assessment. U.S. manufacturers are to deduct the volume of exports from the total volume of shipments when calculating the volume subject to the assessment. The SLB shall refund assessments that may be paid inadvertently on such shipments. Softwood lumber destined for export which is shipped by a U.S. manufacturer to a third party who takes possession of the lumber before export is subject to assessment.

      1As required for all checkoffs, the Softwood Lumber Checkoff provides for an organic exemption. The SLB is not aware of any organic softwood lumber entities. Typically products, mostly food products, labeled as 100 percent organic under the National Organic Program are exempt from paying the assessment under the Organic Exemption – however, some split operations may be exempt on their organic products as well. Please contact the Softwood Lumber Board if you believe you may be eligible for the organic exemption.