Secure Revenue Clearance Channel Act of 2026

An express consignment carrier or operator of a shipment of merchandise of a value that does not exceed $600 may, notwithstanding the provisions of section 484 of the Tariff Act of 1930 (19 U.S.C. 1484), satisfy the requirements for entry of the shipment of merchandise if—

(A) the carrier or operator submits to U.S. Customs and Border Protection in electronic format the advanced manifest of the carrier or operator for purposes of the applicable entry documentation for the shipment of merchandise; and

(B) U.S. Customs and Border Protection approves both—

(i) the electronic format; and

(ii) the advanced manifest.

The entry requirements of this subsection may be referred to as the Secure Revenue Clearance Channel.

This entry requirements of subsection (a) shall not apply with respect to shipments of merchandise that are subject to—

(1) antidumping and countervailing duties under title VII of the Tariff Act of 1930;

(2) tariff-rate quotas;

(3) a tax imposed under the Internal Revenue Code of 1986 that is collected by a Federal department or agency other than U.S. Customs and Border Protection, including alcohol and tobacco products; or

(4) a fee imposed by a Federal department or agency other than U.S. Customs and Border Protection and such department or agency does not waive the fee.

In this section—

(1) the term closely integrated administrative control —

(A) means operations that are sufficiently integrated at both ends of the service (for example, both pick-up and delivery) so that the express consignment carrier or operator can exercise a high degree of control over the shipment of merchandise, particularly in regard to the reliability of information supplied for customs purposes; and

(B) may be indicated by—

(i) a substantial common ownership between the local carrier or operator and the foreign affiliate; or

(ii) a very close contractual relationship between the local carrier or operator and its foreign affiliate, such as through the use of a franchise arrangement; and

(2) the term express consignment operator or carrier means an entity that—

(A) operates in any mode or intermodally moving merchandise by special express commercial service under closely integrated administrative control and whose services are offered to the public under advertised, reliable timely delivery on a door-to-door basis;

(B) assumes liability to U.S. Customs and Border Protection for the merchandise in the same manner as if it were the sole carrier of the merchandise;

(C) administers both hubs and express consignment facilities; and

(D) has signed and is implementing—

(i) a narcotics information sharing agreement with U.S. Customs and Border Protection; and

(ii) a narcotics enforcement agreement with U.S. Immigration and Customs Enforcement.

Section 498(a) of the Tariff Act of 1930 (19 U.S.C. 1498(a)) is amended by adding at the end the following:

(13) Merchandise that qualifies for entry under section 2 of the Secure Revenue Clearance Channel Act of 2025.

An express consignment operator or carrier of merchandise entered under section 2 for consumption, or withdrawn from warehouse for consumption, subject to such regulations as the Commissioner of U.S. Customs and Border Protection, shall collect a fee on the importation of such merchandise in an amount equal to one of the following, at the election of the importer of record:

(1) 20 percent ad valorem of the merchandise.

(2) The equivalent tariff rate the merchandise would be subject to if the merchandise were entered as a formal entry under section 484 of the Tariff Act of 1930 (19 U.S.C. 1484).

(3) Any other fixed or ad valorem duty rates that may be imposed based on the country of origin of the merchandise, including any such rates charged for international postal shipments.

The fee required by subsection (a) shall be imposed and collected in lieu of the following:

(1) Any charges under paragraphs (9) and (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)).

(2) Any duties otherwise applicable with respect to the same merchandise, including—

(A) the most-favored nation rates established in the Harmonized Tariff Schedule of the United States; and

(B) duties imposed under section 232 of the Trade Expansion Act of 1962.

All amounts collected in fees required by subsection (a)—

(1) shall be remitted in full on a quarterly basis by the express consignment operator or carrier of the shipment of merchandise to the Commissioner of U.S. Customs and Border Protection in accordance with regulations prescribed by the Secretary of Homeland Security; and

(2) shall be deposited in the general fund of the Treasury.