Currently, the way the duties have been charged, it's at the entry value. If a remanufacturer produces a piece of 2x4 and it's a $15 product by the time it gets to the border, they're taxed on that full $15, whereas a first mill would be taxed at the price at which they bought the sawn lumber from the primary processor—let's say it was a $10 price—and they will not be taxed on the value added. Although it's not perfect, this is very significant, because it will help these remanufacturers begin re-exporting again. It will be a step towards a level playing field.
On July 31st, 2006. See this statement in context.