The bill speeds and simplifies processing and fee collection for many low‑value shipments—reducing paperwork and improving CBP visibility—but shifts administrative burdens, data‑sharing risks, and potential higher import costs onto carriers and some importers, with implementation and coverage exceptions that could limit benefits for many businesses.
Small businesses and individual importers: low‑value (≤$600) shipments can clear faster via an approved electronic manifest process, reducing wait times and paperwork for many small inbound shipments.
Importers who elect the new single fee: can pay a predictable, single charge instead of multiple tariffs and COBRA fees, making import costs simpler to estimate.
Express consignment carriers that comply: may face streamlined processing and reduced administrative burden through a named Secure Revenue Clearance Channel (SRCC) and consolidated quarterly remittance rules.
Importers and consumers: could face higher effective import costs and retail prices if the elected single fee rate exceeds existing tariff or COBRA charges and if tariff protections (MFN/section 232) are removed for affected shipments.
Express consignment carriers/operators and shippers: will face new operational, liability, agreement, administrative and cash‑flow burdens from collection, quarterly remittance, and compliance requirements—costs that may be passed through to shippers.
Implementation and enforcement: CBP approval requirements for manifest formats plus the bill's shift away from traditional tariff administration create risks of delays, increased administrative review, and legal/compliance uncertainty for importers and agencies during rollout.
Based on analysis of 4 sections of legislative text.
Allows approved express carriers to use an electronic advance manifest and collect a quarterly importation fee in lieu of many duties for low‑value shipments (≤ $600).
Introduced January 22, 2026 by Carol Devine Miller · Last progress January 22, 2026
Creates a new express-consignment clearance program that lets qualifying carriers meet U.S. entry rules for low‑value imports (valued at $600 or less) by filing an approved electronic advanced manifest and receiving CBP approval. Participating carriers must meet operational and information‑sharing requirements, assume certain CBP liabilities, and collect a quarterly importation fee from importers in place of many standard duties; fees are remitted to the U.S. Treasury. The law defines eligibility and exceptions (for antidumping/countervailing duty goods, tariff‑rate quotas, and goods subject to taxes collected by other agencies), explains acceptable fee calculation methods (including a 20% ad valorem option or the formal entry tariff), amends existing customs statute coverage, and takes effect 30 days after enactment.