“A bill to provide for phase-out of de minimis treatment under the Tariff Act of 1930, and for other purposes.”
No CRS summary available for this bill.
This section eliminates the $800 per day de minimis exemption for duty-free admission of imported articles under section 321(a)(2)(C) of the Tariff Act of 1930 (i.e., the catch-all exemption for low-value shipments by one person on one day, in addition to the retained $100 exemption for bona fide gifts—$200 from the Virgin Islands, Guam, and American Samoa—and $200 exemption for personal or household articles accompanying certain arriving persons). (Thus, articles exceeding those retained limits are now generally subject to duties, fees, taxes, and entry requirements.) The amendments apply upon enactment to articles originating in China (except those loaded onto a vessel or in transit on the final mode during the prior three days) and, for articles from other countries, to entries or withdrawals from warehouse for consumption 120 days after enactment. This section directs the Secretary of the Treasury to issue regulations within 120 days of enactment to (1) implement the termination of the prior $800 exemption, including entry procedures; (2) ensure data and procedures for informal entries support enforcement, accurate duty collection, and reasonable care, including HTS codes (to 10 digits if applicable) for textiles (HTS chapters 50–63); and (3) establish penalties to deter fraud. For former de minimis postal shipments, the Secretary, consulting the Postmaster General, must prescribe consistent fees and procedures, to the extent feasible.