Requires the Department of Commerce to instruct the Bureau of Customs and Border Protection to liquidate all unliquidated entries of certain softwood lumber from Canada: (1) subject to certain antidumping and countervailing duty orders as of May 22, 2004; and (2) entered into U.S. customs territory before Federal Register publication of a final binational panel decision or extraordinary challenge committee decision, to the extent the decision is not in harmony with specified Department of Commerce and International Trade Commission final determinations.
Requires redistribution of such liquidated duties to eligible companies in accordance with the Tariff Act of 1930.