|  |  | Softwood Lumber Act 2008 (SLA 2008) Frequently Asked Questions
(12/23/2008)| Q: | What does the SLA 2008 require? | | A: | The SLA 2008 requires importers to provide the export price, the estimated export charge, if any, and an importer declaration on the entry summary for each shipment of softwood lumber and softwood lumber products subject to the Act . |
| Q: | What type of wood comes under the scope of the Softwood Lumber Act? | | A: | Only softwood lumber and articles made from softwood lumber are subject to the SLA 2008. Softwood lumber comes from coniferous (cone-bearing) evergreens whose leaves remain on the trees throughout the seasons. The term non-deciduous is also used to denote softwoods (as opposed to deciduous (meaning to “fall off” or “shed”) trees which lose their leaves in the fall). For example, see those listed under 4407.10.01, like pine. |
| Q: | When are these data elements reported? | | A: | The export price, the estimated export charge, if any, and the importer declaration are required to be reported at entry summary. |
| Q: | How do I know if the softwood lumber products I’m importing are subject to the SLA 2008? | | A: | Read section 3301 of the Farm Bill.
( SEC. 3301. Softwood Lumber Act of 2008
(doc - 71 KB.) )
If the goods are not described in 804(a), or are excluded under 804(b) or excepted under 804(c), these goods are not within the scope of the Act and the reporting requirements do not apply. |
| Q: | When do the SLA 2008 requirements take effect? | | A: | The SLA 2008 requirements were to take effect 60 days after the enactment of the legislation, however, in order to permit the trade sufficient time to comply with the requirements in the SLA 2008, the data collection will not begin until September 18, 2008. Therefore, for importations on or after September 18, 2008, of softwood lumber and softwood lumber products that are within the scope of the SLA 2008, importers must comply with the SLA 2008 requirements. |
| Q: | Which countries’ exports of softwood lumber are subject to the SLA 2008 requirements? | | A: | Imports of softwood lumber and softwood lumber products as described in the SLA from all countries are subject to the SLA 2008 requirements. |
| Q: | Where on the entry summary should this data be reported? | | A: | The export price is to be listed just below the HTS number on the entry summary. The export charge, if any, is to be directly to the right on the export price. The importer must make the required declaration by putting the “Y” as the first character in the export charge field. |
| Q: | What is an “export charge”? | | A: | The term “export charge” means any tax, charge, or other fee collected by any country from which the softwood lumber or softwood lumber products were exported, pursuant to an international agreement concerning softwood lumber and softwood lumber products with the U.S. The U.S. Department of Commerce, International Trade Administration, Import Administration, maintains a web site that provides the names of countries that collect an export charge pursuant to an agreement between that country and the United States, which can be accessed from both the International Trade Administration homepage and from the Import Administration's homepage.
(
Softwood Lumber Act of 2008 )
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International Trade Administration )
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Import Administration ) . |
| Q: | Are any products excluded from the SLA 2008 requirements? | | A: | Certain products are excluded from the SLA 2008 requirements. Description of these products can be found in section 804(b) of the SLA 2008 and the Federal Register Notice of the Interim Rule. Certain products are also excepted from the SLA 2008 and these are described in section 804(c) of the SLA 2008. |
| Q: | What is the “importer declaration”? | | A: | The SLA 2008 requires that importers of softwood lumber or softwood lumber products that are described in the Act make appropriate inquiry, including seeking appropriate documentation from the exporter and checking with the DOC web site with regard to the export price and export charge, if any. The importer must declare that, to the best of the importer’s knowledge and belief, the export price was calculated as required in the SLA 2008 and that the export price on the entry summary is the same as that on the export permit, if any permit was required. With regard to the export charge, if any, the importer must declare that, to the best of the importer’s knowledge and belief, the exporter has paid or committed to pay all the export charges due, if any, and that such export charges are consistent with the volume, export price and export charge rate or rates as calculated under an agreement between the country of export and the U.S., and that it is consistent with any export charge determinations published by the DOC.
(
Softwood Lumber Act of 2008 ) |
| Q: | Must a paper declaration be filed with each entry of softwood lumber and softwood lumber products within the scope of the Act? | | A: | No. The importer will make a constructive declaration that he has complied with the Act by placing a “Y” preceding the estimated export charge, if any, on the entry summary. If no export charge was required for that shipment, zeroes should follow the “Y” declaration. |
| Q: | How do I know if the country from which I am exporting softwood lumber collects an export charge pursuant to an agreement with the U.S.? | | A: | The Department of Commerce, International Trade Administration, Import Administration will publish a list of countries with which the U.S. has an agreement pertaining to softwood lumber and softwood lumber products.
(
Softwood Lumber Act of 2008 ) |
| Q: | Do these data elements need to be reported for each shipment of softwood lumber? | | A: | Yes. These three data elements are to be reported at the line level. |
| Q: | Is the export price the same as customs value? | | A: | No. Calculation of the export price is described in section 802(5) of the SLA 2008. The export price should match the export price on the export permit, if any permit was necessary. |
| Q: | How does the SLA 2008 relate to the U.S. Canada Softwood Lumber Agreement (SLA 2006)? | | A: | The SLA 2008 requires submission of an export price, an export charge, if any, and an importer declaration. The export price is the same as that found on the export permit obtained under the SLA 2006. The export charge, if any, published by the Department of Commerce, is the same export charge, if any, required to be paid to the Canada Revenue Agency under the SLA 2006. Importers are advised to refer to 19 CFR 12.140 for information regarding applicability and entry requirements under the SLA 2006. |
| Q: | Can I report the export price in Canadian Dollars on the entry summary if that is what is on the export permit? | | A: | No. The export price is to be reported in U.S. dollars on the entry summary. If it is necessary to convert Canadian dollars to U.S. dollars, use the CBP-provided exchange rate in effect for the export date in converting this amount to US Dollars. |
| Q: | My export permit lists the shipment on one line, but I am required to split this up into multiple lines on the U.S. entry summary. How does this affect the export price and charge that I report? | | A: | Importers should allocate the export price among the lines on the entry summary. For example, if the export price listed on the export permit is $1000 and you have two lines on the entry summary, divide the $1000 among the two lines. If 75% of the entered value is on one line and 25% on the other, then list $750 as the export price on the first line and $250 as the export price on the other line. The export price listed on both lines on the entry summary should add up to the export price on the one line of the export permit. The export charge is then calculated according to the export price listed on that entry summary line. |
| Q: | Are the Canadian Maritime provinces excluded from reporting Export Charges? | | A: | The Softwood Lumber Act of 2008 does not exclude the Canadian Maritime provinces from the reporting requirement. Export charges are defined in section 802(4) of the SLA 2008: “the term ‘export charges’ means any tax, charge, or other fee collected by the country from which softwood lumber or a softwood lumber product, described in section 804(a), is exported pursuant to an international agreement entered into by that country and the United States.” As no tax, charge, or other fee is collected by Canada on exports of softwood lumber from the Maritimes, there is none to report on the entry summary. However, the export price and declaration are still required. |
| Q: | Are informal shipments of softwood lumber products subject to the SLA 2008 requirements? | | A: | Yes, the same data elements to be reported for formal shipments should also be reported for informal shipments of softwood lumber products. |
| Q: | Is Remote Location Filing (RLF) allowed for softwood lumber entries? | | A: | Entries subject to the SLA 2008 may be submitted via RLF. The program updates to the Automated Commercial System (ACS) that allow for the electronic transmission of the SLA 2008 requirements have been completed. |
| Q: | Do I need to present physical documentation at the time of filing the entry summary? | | A: | No, there is no requirement to present any new physical documentation to CBP at the time of filing the entry summary. However, copies of the documents that support the declaration and those required for imports of softwood lumber home packages and kits, along with any substantiating documentation, must be maintained in accordance with the applicable recordkeeping provisions, if the importer is claiming such packages and kits are not subject to the Act. |
| Q: | I’m importing from a country that does not have an export charge. What do I do? | | A: | All imports of softwood lumber and softwood lumber products described in the SLA 2008 are required to provide the export price and the importer’s declaration. If the exporting country does not appear on the Department of Commerce’s website as a country with which the U.S. has an agreement regarding softwood lumber and softwood lumber products, then importers should make the declaration required by putting a “Y” in the first position in the export charge field on the entry summary and fill the remaining 11 characters with zeros. |
| Q: | I’m importing a product that is classified in one of the HTS codes listed in the SLA 2008, but the product does not match the description of the products given. Am I required to provide the data elements described in the SLA 2008? | | A: | Although specific HTS numbers are listed in the text of the SLA 2008, for purposes of determining if a product is subject to the program, the article descriptions should be used. |
| Q: | If the product I am importing is outside the scope of the SLA 2008, do I leave the fields blank or insert zeros? | | A: | If your product is not within scope or within the HTS codes subject to the SLA 2008, you may leave the fields blank. If your imported product is within the HTS codes subject to the SLA 2008, then any fields that do not require a response (all fields if your product is outside the scope of the SLA 2008 or the export charge field if the country of export does not have an export charge pursuant to an international agreement with the United States), should be filled in with zeros. |
| Q: | I plan to import softwood lumber home kits. Are the SLA 2008 requirements applicable to me? | | A: | Imports of softwood lumber home packages and kits are exempt from the SLA 2008 requirements if they meet the terms described in the interim rule, including making a declaration that the requirements have been met. |
| Q: | My goods are manufactured by a company in Canada that is excluded from the U.S.-Canada Softwood Lumber Agreement (SLA 2006). Do I still have to report this information? | | A: | Yes, all imports of softwood lumber and softwood lumber products require the export price and declaration to be reported. For a company excluded from the SLA 2006, the Department of Commerce website will not list an export charge and the importer should make the declaration by putting a “Y” in the first position in the export charge field on the entry summary and fill the remaining 11 characters with zeros. |
| Q: | Does the SLA 2008 expire? | | A: | No. The SLA 2008 requirements are applicable for as long as Title VIII of the Tariff Act of 1930, as amended, remains in effect. |
| Q: | How do I get more information? | | A: | Questions about the SLA 2008 should be sent via email to SWL2008@dhs.gov |
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