5 percent
(A)The term “export price” means one of the following: (i)In the case of softwood lumber or a softwood lumber product that has undergone only primary processing, the value that would be determined F.O.B. at the facility where the product underwent the last primary processing before export. (B)For purposes of this paragraph, a person is related to another person if— (i)the person bears a relationship to such other person described insection 152(a) of title 26; (ii)the person bears a relationship to such other person described in section 267(b) of such title, except that “5 percent” shall be substituted for “50 percent” each place it appears; (iii)the person and such other person are part of a controlled group of corporations, as that term is defined in section 1563(a) of such title, except that “5 percent” shall be substituted for “80 percent” each place it appears; (iv)the person is an officer or director of such other person; or (v)the person is the employer of such other person.