,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ccfc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ac1 #bjbe,mr4   
,ne:\se introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to impose a tax on ,unit$
 ,/ates-b\nd circumv5t$ c>go ?r\gh      
,canada or ,mexico & ent]+ ! ,unit$     
,/ates4  #a4 ,c>go circumv5tion tax  7a7
 ,9 g5]al ,*apt] #cf ( subtitle ,d ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new sub*apt]3 
,g ,c>go circumv5tion tax  ,sec4 #ddii4 
,tax impos$4  #ddii4 ,tax impos$  7a7 ,9
 g5]al ,!re is h]eby impos$ a tax on any
 ,unit$ ,/ates-b\nd circumv5t$ c>go     
ent]+ ! ,unit$ ,/ates4  7b7 ,am\nt ( tax
 ,! am\nt ( ! tax impos$ by subsection  
7a7 %all be an am\nt equal to #j4abe    
p]c5t ( ! value 7det]m9$ "u ! cu/oms    
laws ( ! ,unit$ ,/ates7 ( ! ,unit$      
,/ates-b\nd circumv5t$ c>go involv$4    
7c7 ,liability ,! tax impos$ by         
subsection 7a7 %all be paid by ! import]

 ( ! c>go ent]+ ! ,unit$ ,/ates4  7d7   
,"t ( imposition ,! tax impos$ by       
subsection 7a7 %all be impos$ at ! "t ( 
entry into ! ,unit$ ,/ates4  7e7 ,unit$ 
,/ates-,b\nd circumv5t$ c>go ,= purposes
 ( ?is section1 ! t]m ,unit$ ,/ates-b\nd
 circumv5t$ c>go means c>go :i* is      
dis*>g$ f an ocean-go+ vessel 9 ,canada 
or ,mexico & subsequ5tly ent]s ! ,unit$ 
,/ates by rail1 highway1 airport1 or    
inl& port1 includ+ intact int]modal c>go
 or c>go :i* is modifi$1 assembl$1 or   
consolidat$ 9 ,canada or ,mexico4  7f7  
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
proc$ures = ! collection ( ! tax impos$ 
"u subsection 7a7 & p5alties =          
non-compliance4  4  7b7 ,cl]ical am5dm5t
 ,! table ( sub*apt]s = *apt] #cf (     
subtitle ,d ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new item3  ,sub*apt] 
,g4 ,c>go circumv5tion tax4  4  7c7     
,effective date ,! am5dm5ts made by ?is 

section %all apply to c>go ent]+ !      
,unit$ ,/ates aft] ,decemb] #ca1 #bjbe4