Responsibility of importer of record for payment of duties

(a) In general Section 484(a)(1) of the Tariff Act of 1930 (19 U.S.C. 1484(a)(1)) is amended— (1) in subparagraph (B), by redesignating clauses (i), (ii), and (iii) as subclauses (I), (II), and (III), respectively, and by moving such subclauses, as so redesignated, 2 ems to the right; (2) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses, as so redesignated, 2 ems to the right; (3) by striking paragraph (2)(B), either and inserting the following: “paragraph (2)(B)— (A) either; (4) in subparagraph (A), as designated by paragraph (3)— (A) in clause (i), as redesignated by paragraph (2), by striking the semicolon and inserting; and; and (B) in clause (ii)(III), as so redesignated, by striking the period at the end and inserting; and; and (5) by adding at the end the following: (B) shall, in accordance with paragraphs (3) and (4), pay directly to U.S. Customs and Border Protection all duties, taxes, and fees assessed with respect to the entry of the merchandise.. (b) Requirements for payment Section 484(a) of the Tariff Act of 1930 (19 U.S.C. 1484(a)) is amended by adding at the end the following: (3) An importer of record shall pay duties, taxes, and fees assessed with respect to the entry of merchandise— (A) in the form of an electronic transfer of funds from a depository institution (as defined in section 3 of the Federal Deposit Insurance Act (12 U.S.C. 1813)) chartered or authorized to do business in the United States; and (B) from a deposit account that— (i) is held— (I) if the importer of record is an individual, in the legal name of the importer of record; or (II) if the importer of record is an entity, in the legal name of— (aa) the importer of record; or (bb) an entity organized under the laws of the United States or a jurisdiction within the United States that U.S. Customs and Border Protection verifies, pursuant to regulations prescribed by the Commissioner of U.S. Customs and Border Protection, is wholly or majority-owned by the importer of record; and (ii) has been verified by the depository institution under an anti-money-laundering customer identification program consistent with section 1020.220 of title 31, Code of Federal Regulations (or a successor regulation) and applicable rules of the Financial Crimes Enforcement Network. (4) An importer of record shall provide to U.S. Customs and Border Protection, before the first entry of merchandise for which the importer of record pays duties, taxes, and fees from an account— (A) the account number and routing number for the account; (B) the name of the depository institution where the account is held; and (C) an attestation from the depository institution certifying that— (i) the account is held in the legal name of the importer of record or an entity described in paragraph (3)(B)(i)(II)(bb); and (ii) the depository institution has verified the identity of the account holder under a customer identification program described in paragraph (3)(B)(ii). (5) A depository institution that holds an account from which an importer of record intends to pay duties, taxes, and fees with respect to an entry of merchandise shall, upon the request of the Commissioner of U.S. Customs and Border Protection, provide to the Commissioner a confirmation that the depository institution has verified the identity of the account holder under a customer identification program described in paragraph (3)(B)(ii). (6) U.S. Customs and Border Protection may not accept payment of duties, taxes, and fees assessed with respect to an entry of merchandise— (A) from any person other than the importer of record, a surety of the importer of record, or a customs broker (as defined in section 641(a)); (B) in any form other than that required by paragraph (3)(A); or (C) from an account that does not meet the requirements under paragraph (3)(B).. (c) Applicability The amendments made by subsection (a) apply with respect to articles entered on and after the date that is one year after the date of the enactment of this Act.