Exemption under the Tariff Act of 1930 for humanitarian care packages for Armed Forces personnel sent by qualified nonprofit organizations

The Tariff Act of 1930 is amended by inserting after section 321 (19 U.S.C. 1321) the following: 321A. Exemption for humanitarian care packages for Armed Forces personnel sent by qualified nonprofit organizations (a) Exemption established A shipment that meets the requirements of this section shall be exempt from— (1) any tariff or duty otherwise applicable under any provision of law; and (2) any requirement to provide— (A) individual Harmonized System classification codes; (B) country-of-origin declarations; or (C) commercial invoices. (b) Eligible shipments A shipment shall qualify for the exemption under subsection (a) if— (1) it originates from a qualified nonprofit organization; (2) it is addressed to a military mail address or other destination authorized by the Department of Defense; and (3) the declared contents are humanitarian care packages as defined in section 3 of the Support Our Troops Shipping Relief Act of 2025. (c) Rules of construction (1) In general Nothing in this section may be construed to limit security screening or inspection authority under any other provision of law. (2) Additional rule To the extent this section is determined to be inconsistent with Universal Postal Union requirements or a Status of Forces Agreement negotiated by the Department of Defense, enforcement of any violation of this section shall be delayed until on or after January 31, 2027. (d) Definitions In this section— (1) the term “Armed Forces” has the meaning given that term in section 101(a)(4) of title 10, United States Code; (2) the term “humanitarian care package” means a parcel containing donated goods intended solely for the comfort, welfare, or morale of Armed Forces personnel stationed outside the continental United States; (3) the term “qualified nonprofit organization” means an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of that Code that primarily supports United States service members or veterans; and (4) the term “military mail address” means an Army Post Office (APO), Fleet Post Office (FPO), or Diplomatic Post Office (DPO) address designated by the Department of Defense for receipt of mail by United States Armed Forces personnel abroad..