“To provide for informal entry of certain shipments of merchandise, and for other purposes.”
No CRS summary available for this bill.
This section establishes the Secure Revenue Clearance Channel permitting express consignment carriers or operators to satisfy entry requirements of 19 U.S.C. 1484 for shipments valued at $600 or less by submitting an approved electronic advanced manifest to U.S. Customs and Border Protection (CBP). The channel does not apply to shipments subject to (1) antidumping or countervailing duties, (2) tariff-rate quotas, (3) taxes under the Internal Revenue Code collected by agencies other than CBP (e.g., alcohol and tobacco products), or (4) fees imposed by other agencies that are not waived. It defines express consignment operators or carriers (i.e., entities providing door-to-door express delivery under closely integrated administrative control with CBP narcotics agreements) and closely integrated administrative control; and amends section 498(a) of the Tariff Act of 1930 (19 U.S.C. 1498(a)) to include such merchandise as eligible for informal entry.
This section requires an express consignment operator or carrier, subject to regulations by the Commissioner of U.S. Customs and Border Protection, to collect a fee—at the election of the importer of record—on merchandise entered under section 2 for consumption or withdrawn from warehouse for consumption, in an amount equal to one of the following: (1) 20% ad valorem of the merchandise; (2) the equivalent tariff rate applicable if entered as a formal entry under section 484 of the Tariff Act of 1930 (19 U.S.C. 1484); or (3) any other fixed or ad valorem duty rate imposed based on country of origin, including rates for international postal shipments. The fee is imposed in lieu of (1) merchandise processing fees and harbor maintenance fees under paragraphs (9) and (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9), (10)); and (2) all otherwise applicable duties, including most-favored-nation rates in the Harmonized Tariff Schedule of the United States and duties under section 232 of the Trade Expansion Act of 1962. Collected fees must be remitted quarterly to the Commissioner and deposited into the general fund of the Treasury.