,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ahfg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bb1 #bjbe ,mr4   
,:iteh\se 7= himself & ,mr4 ,graham7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide =       
phase-out ( de m9imis treatm5t "u !     
,t>iff ,act ( #aicj1 & = o!r purposes4  
#a4  ,%ort title  ,?is ,act may be cit$ 
z ! ,clos+ ! ,de ,m9imis ,loophole ,act4
  #b4  ,elim9ation ( de m9imis treatm5t 
"u ! ,t>iff ,act ( #aicj  7a7  ,9 g5]al 
,section #cba7;a77#b7 ( ! ,t>iff ,act ( 
#aicj 7#ai ,u4,s4,c4 #acba7;a77#b77 is  
am5d$--  7#a7 9 subp>agraph 7,b71 by    
/rik+ 1 or & ins]t+ 2 &2 &  7#b7 by     
/rik+ subp>agraph 7,c7 & all t foll[s   
?r\gh subdivision 7#b72 &4  7b7  ,delay$
 applicability date  ,! am5dm5ts made by
 ?is section %all take effect on ! date 
( ! enactm5t ( ?is ,act & apply--  7#a7 
) respect to articles orig9at+ 9 ,*9a1  
beg9n+ on ! date ( ! enactm5t ( ?is     
,act1 except ) respect to su* articles t

 7 load$ onto a vessel at ! port (      
load+1 or 9 transit on ! f9al mode (    
transport prior to entry into ! ,unit$  
,/ates1 dur+ ! #c-;day p]iod end+ on su*
 date ( enactm5t2 &  7#b7 ) respect to  
articles orig9at+ 9 any o!r c\ntry1 to  
su* articles ent]$1 or )drawn f w>eh\se 
= consumption1 on or aft] ! date t is   
#abj days aft] ! date ( ! enactm5t ( ?is
 ,act4  7c7  ,rulemak+ requir$          
,pursuant to ! au?ority "u section #bea 
( ! ,revis$ ,/atutes 7#ai ,u4,s4,c4 #ff7
 & any o!r applicable provision ( law1 !
 ,secret>y ( ! ,treasury %all1 dur+ !   
#abj-;day p]iod beg9n+ on ! date ( !    
enactm5t ( ?is ,act1 c>ry out a rulemak+
 process to--  7#a7 consi/5tly implem5t 
! t]m9ation ( privileges ) respect to   
entry ( articles t 7 au?oriz$ "u section
 #cba7;a77#b77;,c7 ( ! ,t>iff ,act (    
#aicj 7#ai ,u4,s4,c4 #acba7;a77#b77;,c77
 be=e ! date ( ! enactm5t ( ?is ,act1   
includ+ ) respect to entry proc$ures2   
7#b7 ensure t data requirem5ts & entry  
proc$ures = in=mal modes ( entry are    

suffici5t to ensure ! effective en=cem5t
 ( ! laws ( ! ,unit$ ,/ates & ! effici5t
 & accurate collection ( duties1 fees1 &
 taxes1 includ+ by requir+ entities mak+
 entry ( an article "u any ( *apt]s #ej 
?r\gh #fc ( ! ,h>moniz$ ,t>iff ,s*$ule (
 ! ,unit$ ,/ates 7,,hts7 to provide an  
id5tification ( ! ,,hts head+ numb] or  
subhead+ numb]1 includ+ at ! #aj-;digit 
level if applicable2 &  7#c7 ensure t   
regulations & guidance e/abli%+1        
implem5t+1 & collect+ p5alties &        
liabilities associat$ ) in=mal entry are
 suffici5t to det] unlawful or fraudul5t
 activity & to ensure ! ex]cise (       
reasonable c>e 9 complet+ & provid+     
accurate docum5tation4  7d7             
,int]national po/al agreem5ts  ,9 ! case
 ( %ipm5ts1 ! entry or release ( :i*    
w\ld h be5 made "u section              
#cba7;a77#b77;,c7 ( ! ,t>iff ,act (     
#aicj 7#ai ,u4,s4,c4 #acba7;a77#b77;,c77
 be=e ! date ( ! enactm5t ( ?is ,act1 t 
are s5t to ! ,unit$ ,/ates ?r\gh !      
int]national po/al network1 ! ,secret>y 

( ! ,treasury1 9 consultation ) !       
,po/ma/] ,g5]al1 %all det]m9e           
appropriate fees & proc$ures to ensure1 
to ! ext5t feasible1 consi/5cy betwe5 ! 
treatm5t ( %ipm5ts by ! ,u4,s4 ,po/al   
,s]vice & o!r %ipm5ts1 & may prescribe  
su* *anges ?r\gh regulation4