H.R. 805 — End China’s De Minimis Abuse Act

This section modifies the de minimis exemption authorities under section 321 of the Tariff Act of 1930 (19 U.S.C. 1321)—which allow U.S. Customs and Border Protection to disregard minor duty discrepancies (not less than $20), admit low-value articles duty- and tax-free (up to $100 for foreign gifts or $200 from certain U.S. territories, $200 for personal use by certain travelers, or $800 otherwise), and waive collection of duties less than $20—by (1) applying the existing prohibition on splitting shipments from a single order or contract across multiple entries to all three exemption categories; (2) prohibiting the $800 exemption for articles subject to antidumping or countervailing duties (Subtitle A or B of Title VII of the Tariff Act), safeguard measures (Trade Act of 1974 §201), unfair trade actions (Trade Act of 1974 §301), or national security tariffs (Trade Expansion Act of 1962 §232); (3) requiring a 10-digit Harmonized Tariff Schedule classification—provided electronically—for any such article originating from a country subject to §301 actions to qualify for the $800 exemption; and (4) establishing civil penalties of $5,000 for a first violation and $10,000 for subsequent violations. The amendments apply to articles entered, or withdrawn from warehouse for consumption, on or after the 30th day after enactment.