H. R. 644—156 
of the United States (as in effect on the day before 
the date of the enactment of this Act): 
4202.11.00 ..........................
4202.22.60 .........................
4202.92.08 
4202.12.20 ..........................
4202.22.70 .........................
4202.92.15 
4202.12.40 ..........................
4202.22.80 .........................
4202.92.20 
4202.12.60 ..........................
4202.29.50 .........................
4202.92.30 
4202.12.80 ..........................
4202.29.90 .........................
4202.92.45 
4202.21.60 ..........................
4202.31.60 .........................
4202.92.60 
4202.21.90 ..........................
4202.32.40 .........................
4202.92.90 
4202.22.15 ..........................
4202.32.80 .........................
4202.99.90 
4202.22.40 ..........................
4202.32.95 .........................
4203.29.50 
4202.22.45 ..........................
4202.91.00 
..............................................
5701.10.90 ..........................
5702.91.30 .........................
5703.10.80 
5702.31.20 ..........................
5702.91.40 .........................
5703.90.00 
5702.49.20 ..........................
5702.92.90 .........................
5705.00.20 
5702.50.40 ..........................
5702.99.15 
5702.50.59 ..........................
5703.10.20 
..............................................
6117.10.60 ..........................
6214.20.00 .........................
6217.10.85 
6117.80.85 ..........................
6214.40.00 .........................
6301.90.00 
6214.10.10 ..........................
6214.90.00 .........................
6308.00.00 
6214.10.20 ..........................
6216.00.80 
..............................................
6504.00.90 ..........................
6505.00.30 .........................
6505.00.90 
6505.00.08 ..........................
6505.00.40 .........................
6506.99.30 
6505.00.15 ..........................
6505.00.50 .........................
6506.99.60 
6505.00.20 ..........................
6505.00.60 
6505.00.25 ..........................
6505.00.80 
(iv) the President determines, after receiving the 
advice of the United States International Trade 
Commission in accordance with section 503(e) of the 
Trade Act of 1974 (19 U.S.C. 2463(e)), that the article 
is not import-sensitive in the context of imports from 
Nepal; and 
(v) subject to subparagraph (C), the sum of the 
cost or value of the materials produced in, and the 
direct costs of processing operations performed in, 
Nepal or the customs territory of the United States 
is not less than 35 percent of the appraised value 
of the article at the time it is entered. 
(B) EXCLUSIONS.—An article shall not be treated as 
the growth, product, or manufacture of Nepal for purposes 
of subparagraph (A)(i)(I) by virtue of having merely under-
gone— 
(i) simple combining or packaging operations; or 
(ii) mere dilution with water or mere dilution with 
another substance that does not materially alter the 
characteristics of the article. 
(C) LIMITATION ON UNITED STATES COST.—For purposes 
of subparagraph (A)(v), the cost or value of materials pro-
duced in, and the direct costs of processing operations 
performed in, the customs territory of the United States 
and attributed to the 35-percent requirement under that 
subparagraph may not exceed 15 percent of the appraised 
value of the article at the time it is entered. 
(3) VERIFICATION WITH RESPECT TO TRANSSHIPMENT FOR 
TEXTILE AND APPAREL ARTICLES.—
H. R. 644—157 
(A) IN GENERAL.—Not later than January 1, April 1, 
July 1, and October 1 of each calendar year, the Commis-
sioner shall verify that textile and apparel articles imported 
from Nepal to which preferential treatment is extended 
under this section are not being unlawfully transshipped 
into the United States. 
(B) REPORT TO PRESIDENT.—If the Commissioner deter-
mines under subparagraph (A) that textile and apparel 
articles imported from Nepal to which preferential treat-
ment is extended under this section are being unlawfully 
transshipped into the United States, the Commissioner 
shall report that determination to the President. 
(d) TRADE FACILITATION AND CAPACITY BUILDING.— 
(1) FINDINGS.—Congress makes the following findings: 
(A) As a land-locked least-developed country, Nepal 
has severe challenges reaching markets and developing 
capacity to export goods. As of 2015, exports from Nepal 
are approximately $800,000,000 per year, with India the 
major market at $450,000,000 annually. The United States 
imports about $80,000,000 worth of goods from Nepal, or 
10 percent of the total goods exported from Nepal. 
(B) The World Bank has found evidence that the overall 
export competitiveness of Nepal has been declining since 
2005. Indices compiled by the World Bank and the 
Organization for Economic Co-operation and Development 
found that export costs in Nepal are high with respect 
to both air cargo and container shipments relative to other 
low-income countries. Such indices also identify particular 
weaknesses in Nepal with respect to automation of customs 
and other trade functions, involvement of local exporters 
and importers in preparing regulations and trade rules, 
and export finance. 
(C) Implementation by Nepal of the Agreement on 
Trade Facilitation of the World Trade Organization could 
directly address some of the weaknesses described in 
subparagraph (B). 
(2) ESTABLISHMENT OF TRADE FACILITATION AND CAPACITY 
BUILDING PROGRAM.—Not later than 180 days after the date 
of the enactment of this Act, the President shall, in consultation 
with the Government of Nepal, establish a trade facilitation 
and capacity building program for Nepal— 
(A) to enhance the central export promotion agency 
of Nepal to support successful exporters and to build aware-
ness among potential exporters in Nepal about opportuni-
ties abroad and ways to manage trade documentation and 
regulations in the United States and other countries; 
(B) to provide export finance training for financial 
institutions in Nepal and the Government of Nepal; 
(C) to assist the Government of Nepal in maintaining 
publication on the Internet of all trade regulations, forms 
for exporters and importers, tax and tariff rates, and other 
documentation relating to exporting goods and developing 
a robust public-private dialogue, through its National Trade 
Facilitation Committee, for Nepal to identify timelines for 
implementation of key reforms and solutions, as provided 
for under the Agreement on Trade Facilitation of the World 
Trade Organization; and
H. R. 644—158 
(D) to increase access to guides for importers and 
exporters, through publication of such guides on the Inter-
net, including rules and documentation for United States 
tariff preference programs. 
(e) REPORTING REQUIREMENT.—Not later than one year after 
the date of the enactment of this Act, and annually thereafter, 
the President shall monitor, review, and report to Congress on 
the implementation of this section, the compliance of Nepal with 
subsection (b)(1), and the trade and investment policy of the United 
States with respect to Nepal. 
(f) TERMINATION
OF
PREFERENTIAL
TREATMENT.—No pref-
erential treatment extended under this section shall remain in 
effect after December 31, 2025. 
(g) EFFECTIVE DATE.—The provisions of this section shall take 
effect on the date that is 30 days after the date of the enactment 
of this Act. 
SEC. 916. AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION 
MEMBERS TO REDUCE RATES OF DUTY ON CERTAIN 
ENVIRONMENTAL GOODS. 
Section 107 of the Bipartisan Congressional Trade Priorities 
and Accountability Act of 2015 (Public Law 114–26; 19 U.S.C. 
4206) is amended by adding at the end the following: 
‘‘(c) AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION MEM-
BERS
TO REDUCE RATES
OF DUTY
ON CERTAIN ENVIRONMENTAL 
GOODS.—Notwithstanding the notification requirement described 
in section 103(a)(2), the President may exercise the proclamation 
authority provided for in section 103(a)(1)(B) to implement an agree-
ment by members of the Asia-Pacific Economic Cooperation (APEC) 
to reduce any rate of duty on certain environmental goods included 
in Annex C of the APEC Leaders Declaration issued on September 
9, 2012, if (and only if) the President, as soon as feasible after 
the date of the enactment of the Trade Facilitation and Trade 
Enforcement Act of 2015, and before exercising proclamation 
authority under section 103(a)(1)(B), notifies Congress of the nego-
tiations relating to the agreement and the specific United States 
objectives in the negotiations.’’. 
SEC. 917. AMENDMENT TO TARIFF ACT OF 1930 TO REQUIRE COUNTRY 
OF ORIGIN MARKING OF CERTAIN CASTINGS. 
(a) IN GENERAL.—Section 304(e) of the Tariff Act of 1930 (19 
U.S.C. 1304(e)) is amended— 
(1) in the subsection heading, by striking ‘‘MANHOLE RINGS 
OR FRAMES, COVERS, AND ASSEMBLIES THEREOF’’ and inserting 
‘‘CASTINGS’’; 
(2) by inserting ‘‘inlet frames, tree and trench grates, 
lampposts, lamppost bases, cast utility poles, bollards, 
hydrants, utility boxes,’’ before ‘‘manhole rings,’’; and 
(3) by adding at the end before the period the following: 
‘‘in a location such that it will remain visible after installation’’. 
(b) EFFECTIVE DATE.—The amendments made by subsection 
(a) take effect on the date of the enactment of this Act and apply 
with respect to the importation of castings described in such amend-
ments on or after the date that is 180 days after such date of 
enactment.
H. R. 644—159 
SEC. 918. INCLUSION OF CERTAIN INFORMATION IN SUBMISSION OF 
NOMINATION FOR APPOINTMENT AS DEPUTY UNITED 
STATES TRADE REPRESENTATIVE. 
Section 141(b) of the Trade Act of 1974 (19 U.S.C. 2171(b)) 
is amended by adding at the end the following: 
‘‘(5)(A) When the President submits to the Senate for its advice 
and consent a nomination of an individual for appointment as 
a Deputy United States Trade Representative under paragraph 
(2), the President shall include in that submission information 
on the country, regional offices, and functions of the Office of 
the United States Trade Representative with respect to which that 
individual will have responsibility. 
‘‘(B) The President shall notify the Committee on Ways and 
Means of the House of Representatives and the Committee on 
Finance of the Senate not less than 30 days prior to making any 
change to the responsibilities of any Deputy United States Trade 
Representative included in a submission under subparagraph (A), 
including the reason for that change.’’. 
SEC. 919. SENSE OF CONGRESS ON THE NEED FOR A MISCELLANEOUS 
TARIFF BILL PROCESS. 
(a) FINDINGS.—Congress makes the following findings: 
(1) As of the date of the enactment of this Act, the Har-
monized Tariff Schedule of the United States imposes duties 
on imported goods for which there is no domestic availability 
or insufficient domestic availability. 
(2) The imposition of duties on such goods creates artificial 
distortions in the economy of the United States that negatively 
affect United States manufacturers and consumers. 
(3) It would be in the interests of the United States if 
the Harmonized Tariff Schedule were updated regularly and 
predictably to eliminate such artificial distortions by sus-
pending or reducing duties on such goods. 
(4) The manufacturing competitiveness of the United States 
around the world would be enhanced if the Harmonized Tariff 
Schedule were updated regularly and predictably to suspend 
or reduce duties on such goods. 
(b) SENSE OF CONGRESS.—It is the sense of Congress that, 
to remove the competitive disadvantage to United States manufac-
turers and consumers resulting from the imposition of such duties 
and to promote the competitiveness of United States manufacturers, 
the Committee on Finance of the Senate and the Committee on 
Ways and Means of the House of Representatives are urged to 
advance, as soon as possible, after consultation with the public 
and Members of the Senate and the House of Representatives, 
a regular and predictable legislative process for the temporary 
suspension and reduction of duties that is consistent with the 
rules of the Senate and the House. 
SEC. 920. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omni-
bus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 
amended— 
(1) in subparagraph (A), by striking ‘‘July 7, 2025’’ and 
inserting ‘‘September 30, 2025’’; and 
(2) by striking subparagraph (D).
H. R. 644—160 
(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503 
of the United States–Korea Free Trade Agreement Implementation 
Act (Public Law 112–41; 19 U.S.C. 3805 note) is amended— 
(1) by striking ‘‘June 30, 2025’’ and inserting ‘‘September 
30, 2025’’; and 
(2) by striking subsection (c). 
SEC. 921. INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF 
TAX. 
(a) IN GENERAL.—Section 6651(a) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘$135’’ in the last sentence and 
inserting ‘‘$205’’. 
(b) CONFORMING AMENDMENT.—Section 6651(i) of such Code 
is amended by striking ‘‘$135’’ and inserting ‘‘$205’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to returns required to be filed in calendar years after 
2015. 
SEC. 922. PERMANENT MORATORIUM ON INTERNET ACCESS TAXES 
AND ON MULTIPLE AND DISCRIMINATORY TAXES ON ELEC-
TRONIC COMMERCE. 
(a) PERMANENT MORATORIUM.—Section 1101(a) of the Internet 
Tax Freedom Act (47 U.S.C. 151 note) is amended by striking 
‘‘during the period beginning November 1, 2003, and ending October 
1, 2015’’. 
(b) TEMPORARY EXTENSION.—Section 1104(a)(2)(A) of the Inter-
net Tax Freedom Act (47 U.S.C. 151 note) is amended by striking 
‘‘October 1, 2015’’ and inserting ‘‘June 30, 2020’’. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.