,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #ccfc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ac1 #bjbe,mr4  
,newhouse introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 impose a tax on ,united ,states-bound  
circumvented cargo through ,canada or   
,mexico and entering the ,united        
,states4  #a4 ,cargo circumvention tax  
7a7 ,in general ,chapter #cf of subtitle
 ,d of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new subchapter3  ,g ,cargo
 circumvention tax  ,sec4 #ddii4 ,tax   
imposed4  #ddii4 ,tax imposed  7a7 ,in  
general ,there is hereby imposed a tax  
on any ,united ,states-bound            
circumvented cargo entering the ,united 
,states4  7b7 ,amount of tax ,the amount
 of the tax imposed by subsection 7a7   
shall be an amount equal to #j4abe      
percent of the value 7determined under  
the customs laws of the ,united ,states7

 of the ,united ,states-bound           
circumvented cargo involved4  7c7       
,liability ,the tax imposed by          
subsection 7a7 shall be paid by the     
importer of the cargo entering the      
,united ,states4  7d7 ,time of          
imposition ,the tax imposed by          
subsection 7a7 shall be imposed at the  
time of entry into the ,united ,states4 
7e7 ,united ,states-,bound circumvented 
cargo ,for purposes of this section1 the
 term ,united ,states-bound circumvented
 cargo means cargo which is discharged  
from an ocean-going vessel in ,canada or
 ,mexico and subsequently enters the    
,united ,states by rail1 highway1       
airport1 or inland port1 including      
intact intermodal cargo or cargo which  
is modified1 assembled1 or consolidated 
in ,canada or ,mexico4  7f7 ,regulations
 ,the ,secretary shall issue such       
regulations or other guidance as may be 
necessary or appropriate to carry out   
the purposes of this section1 including 
procedures for the collection of the tax

 imposed under subsection 7a7 and       
penalties for non-compliance4  4  7b7   
,clerical amendment ,the table of       
subchapters for chapter #cf of subtitle 
,d of such ,code is amended by adding at
 the end the following new item3        
,subchapter ,g4 ,cargo circumvention    
tax4  4  7c7 ,effective date ,the       
amendments made by this section shall   
apply to cargo entering the ,united     
,states after ,december #ca1 #bjbe4