De Minimis Duty Enforcement and Border Security Act of 2026

Section 1. Short Title. This Act may be cited as the 'De Minimis Duty Enforcement and Border Security Act of 2026'. Section 2. Suspension of De Minimis Exemption. For five years from enactment, section 321(a)(2)(C) of the Tariff Act of 1930 (19 U.S.C. 1321(a)(2)(C)) is suspended. All imported goods, regardless of value, are subject to applicable duties, taxes, and fees upon entry into the United States. U.S. Customs and Border Protection (CBP) shall prioritize inspections for high-risk shipments from countries with documented illicit trade flows. Section 3. Enhanced Enforcement Funding. There is authorized $750 million annually for five years, drawn from duties collected under this Act and deposited into the Customs User Fee Account, to expand CBP staffing, scanning technology, and data analytics for low-value parcel processing at ports of entry and international mail facilities. Section 4. Oversight and Reporting. A bipartisan Joint Congressional Oversight Committee, comprising six members from the House Ways and Means and Senate Finance Committees (three from each party), shall receive quarterly CBP reports on enforcement metrics, revenue generated, smuggling seizures, and economic impacts. The Government Accountability Office shall audit annually. Section 5. Judicial Review and Sunset. Challenges to enforcement actions shall proceed in U.S. District Courts for the district where entry occurred, with direct appeal to the U.S. Court of Appeals for the Federal Circuit. This Act sunsets five years after enactment unless reauthorized by Congress.