End China’s De Minimis Abuse Act

HR 7979, the "End China’s De Minimis Abuse Act," amends the Tariff Act of 1930 to restrict small-value import exemptions. It prohibits splitting shipments into multiple small lots to avoid tariffs and blocks the de minimis exemption (for goods under $800) for articles originating in countries subject to U.S. trade restrictions, specifically targeting China under Section 301 of the Trade Act of 1974. Importers must now provide the full 10-digit Harmonized Tariff code for covered goods during entry filings, and violations carry civil penalties of $5,000 for the first offense and $10,000 for subsequent violations. The changes apply to goods entered or withdrawn from warehouse for consumption 30 days after enactment.