Limitations on exemption from duties

Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by striking (b) The Secretary of the Treasury and inserting the following: (b) Exceptions (1) In general The Secretary of the Treasury may not exempt from duties and taxes under subsection (a)(2)(C)— (A) any article that is— (i) subject to an antidumping or countervailing duty determination, instruction, or order under title VII of this Act; (ii) subject to a tariff-rate quota or other quota; (iii) subject to a tax imposed under the Internal Revenue Code of 1986 that is collected by U.S. Customs and Border Protection; (iv) subject to an action taken under— (I) section 201(a) or 301(c) of the Trade Act of 1974 (19 U.S.C. 2251(a) and 2411(c)); or (II) section 232(c) of the Trade Expansion Act of 1962 (19 U.S.C. 1862(c)); or (v) as of January 1, 2025, not designated by the President under section 503 of the Trade Act of 1974 (19 U.S.C. 2463) as an eligible article for purposes of the Generalized System of Preferences under title V of that Act (19 U.S.C. 2461 et seq.), as reflected in the Harmonized Tariff Schedule of the United States, without regard to whether the Generalized System of Preferences otherwise applies to the article, including for reasons of country of origin of the article or expiration of the Generalized System of Preferences; or (B) any article of a type or class that the Secretary determines is not able to be exempted from duties and taxes under subsection (a) in a manner that will protect the revenue and prevent unlawful importations because the type or class is subject to— (i) a significant increase in imports over the trend for a recent representative base period; or (ii) persistent and significant evidence of hiding the shipment of illicit goods, fraud, counterfeiting, or other malfeasance. (2) List of articles determined unable to be exempted The Secretary shall identify any article of a type or class that the Secretary determines under paragraph (1)(B) is not able to be exempted from duties and taxes under subsection (a) on a list maintained on a publicly accessible website and reviewed not less frequently than annually by the Secretary. (3) Other exceptions The Secretary.