Exemption of territories from elimination of de minimis treatment

(a) Privilege of de minimis treatment On and after the date of the enactment of this Act, the Secretary of the Treasury shall admit into the customs territory of the United States articles originating from any covered territory free of duty and of any tax imposed on or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imported by one person on one day and exempted from the payment of duty shall not exceed $800. (b) Covered territory defined For purposes of the privilege under subsection (a), the term covered territory means the United States Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. (c) Evasion prohibited The privilege under subsection (a) shall not be granted in any case in which merchandise covered by a single order or contract is forwarded in separate lots to secure the benefit of such privilege. (d) Regulations The Secretary of the Treasury shall prescribe such regulations as may be necessary to ensure that the privilege of de minimis treatment provided in accordance with subsection (a) is implemented in the same manner and to the same extent as such privilege was extended to articles imported into the customs territory of the United States on or before January 1, 2025.