HR 3363
To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:32 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill introduces a new tax on goods that bypass U.S. customs regulations by entering through Canada or Mexico and then coming into the United States. Specifically, it targets ‘circumvented cargo,’ defined as goods discharged from ships in those countries and subsequently transported into the U.S. via various routes. The tax would be 0.125% of the cargo’s value as determined by U.S. customs laws, and the importer would be responsible for paying it at the time of entry. The tax takes effect on December 31, 2025.
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