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End China’s De Minimis Abuse Act
2/26/2025, 6:53 AM
Summary of Bill HR 805
The Tariff Act of 1930 is a key piece of legislation that governs the imposition of tariffs on imported goods. Section 321 of this Act currently includes provisions for administrative exemptions, which allow certain goods to be exempt from tariffs under specific circumstances.
The proposed changes in Bill 119 HR 805 seek to update and streamline these administrative exemptions. The bill aims to make the process more efficient and effective, ensuring that the exemptions are applied fairly and consistently. Overall, the goal of this bill is to modernize and improve the administration of tariffs under the Tariff Act of 1930. By making these modifications, the bill aims to create a more transparent and efficient system for determining which goods are exempt from tariffs, ultimately benefiting both consumers and businesses in the United States.
Congressional Summary of HR 805
End China’s De Minimis Abuse Act
This bill prohibits certain U.S. imports from receiving de minimis treatment and establishes related civil penalties. (Current law allows for U.S. imports under a de minimis threshold of $800 per shipment to enter free of tariffs, fees, and taxes.)
The bill prohibits imports from receiving de minimis treatment if those imports are subject to specified trade remedies, including
- antidumping and countervailing duty tariffs (Subtitle A or B of Title VII of the Tariff Act of 1930),
- safeguard measures (Section 201 of the Trade Act of 1974),
- actions in response to unfair trade practices (Section 301 of the Trade Act of 1974), or
- actions for national security purposes (Section 232 of the Trade Expansion Act of 1962).
The bill requires imports from countries that are subject to trade restrictions under Section 301 of the Trade Act of 1974, in order to receive de minimis treatment, to have a 10-digit classification of the import under the Harmonized Tariff Schedule of the United States (HTS) that is provided to U.S. Customs and Border Protection. (HTS sets out the tariff rates and statistical categories for all U.S. imports.)
The bill also establishes civil penalties for any person who enters, introduces, or attempts to introduce an import in violation of this bill.

