United States trade negotiating goals of equitable border 
tax treatment have been met. 
‘‘(e) SPECIAL ACCOUNT.—The tax on imports under 
subsection (a) shall be collected by the Bureau of Customs 
and Border Protection and deposited into a special ac-
count. This special account shall be the source of pay-
ments to qualified United States exporters under section 
314(b) of the Tariff Act of 1930. 
‘‘(f) DEFINITIONS.—For purposes of this sub-
chapter— 
‘‘(1) SECRETARY.—The term ‘Secretary’ means 
the Secretary of Homeland Security. 
‘‘(2) IMPORTER.—The term ‘importer’ means— 
‘‘(A) as such term relates to imports of 
goods, one of the parties eligible to file the re-
quired customs entry documentation or infor-
mation pursuant to section 484(a)(2)(B) of the 
Tariff Act of 1930 (19 U.S.C. 1484(a)(2)(B)), 
and 
‘‘(B) as such term relates to imports of 
services, the importer of the service as defined 
by the Secretary in rules and regulations pro-
mulgated under this subchapter. 
‘‘(3) TIME
OF
ENTRY.—The term ‘time of 
entry’ means— 
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‘‘(A) as relates to imports of goods, the 
time generally specified in section 484(a)(2)(A) 
of the Tariff Act of 1930 (19 U.S.C. 
1484(a)(2)(A)) and prescribed in regulations 
(19 C.F.R. 141.68), and 
‘‘(B) as relates to imports of services, the 
time specified by the Secretary in rules and reg-
ulations promulgated under this subchapter. 
‘‘(4) INDIRECT TAX SYSTEM AND GRANTS RE-
BATES OF INDIRECT TAXES.—A foreign country em-
ploys an indirect tax system and grants rebates of 
indirect taxes paid on goods or services exported 
from that country if such country imposes indirect 
taxes (including sales taxes and value-added taxes 
(VAT)) on goods or services, and permits a rebate 
of such indirect taxes paid on goods or services ex-
ported from such country. 
‘‘(5) VALUE-ADDED
TAXES
(VAT).—The term 
‘value-added taxes’ means an indirect general con-
sumption tax that is levied by the exporting country 
on the value added to goods and services in that 
country at multiple stages of the production and 
supply chain. This type of tax is also referred to as 
a goods and services tax (GST). 
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‘‘(g) REGULATIONS.—The Secretary may prescribe 
such rules and regulations as are necessary to carry out 
this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sub-
chapters for subtitle D of such Code is amended by adding 
at the end the following new item: 
‘‘SUBCHAPTER E. TAX ON IMPORTS FROM FOREIGN COUNTRIES WITH AN 
INDIRECT TAX SYSTEM.’’. 
SEC. 5. PAYMENTS TO UNITED STATES EXPORTERS TO 
NEUTRALIZE DISCRIMINATORY EFFECT OF 
BORDER TAXES IMPOSED BY IMPORTING 
COUNTRIES. 
Part II of title III of the Tariff Act of 1930 (19 
U.S.C. 1305 et seq.) is amended by inserting after section 
313 the following: 
‘‘SEC. 314. PAYMENTS TO UNITED STATES EXPORTERS TO 
NEUTRALIZE DISCRIMINATORY EFFECT OF 
BORDER TAXES IMPOSED BY IMPORTING 
COUNTRIES. 
‘‘(a) PAYMENTS REQUIRED.— 
‘‘(1) IN GENERAL.—Upon exportation of goods 
or services from the United States to any foreign 
country that employs an indirect tax system and im-
poses or applies indirect taxes on imports of goods 
or services at the border, the Secretary of Homeland 
Security, acting through the Commissioner respon-
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sible for the Bureau of Customs and Border Protec-
tion, shall, if requested by the exporter, pay to the 
exporter an amount equal to the amount of indirect 
taxes that the importing foreign country imposes or 
applies at the border to such goods or services, 
minus any United States taxes paid on such goods 
or services that have been rebated or refunded upon 
exportation. 
‘‘(2) INFORMATION TO BE INCLUDED IN RE-
QUEST.—An exporter who requests a payment under 
paragraph (1) shall, in such request, identify the in-
direct taxes imposed by the importing foreign coun-
try and present proof of the payment of such taxes 
to the importing foreign country’s authorities within 
a reasonable period of time after exportation of the 
goods or services. 
‘‘(b) SOURCE OF PAYMENTS.— 
‘‘(1) SPECIAL
ACCOUNT.—The payments re-
quired under subsection (a) shall be paid from 
amounts contained in the special account authorized 
under section 4491(e) of the Internal Revenue Code 
of 1986. 
‘‘(2) 
APPROPRIATION
OF
ADDITIONAL 
AMOUNTS.—To the extent that, at any time, 
amounts contained in the special account described 
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in paragraph (1) are inadequate to make payments 
required under subsection (a), there are hereby ap-
propriated, out of any money in the Treasury of the 
United States not otherwise appropriated, such sums 
as may be necessary for such purpose. 
‘‘(c) PERIOD OF APPLICABILITY.—The requirement 
to make payments under subsection (a) shall apply during 
the period beginning as prescribed in subsection (a)(2) or 
(b) of section 6 of the Border Tax Equity Act of 2011, 
as the case may be, and ending on the date on which the 
United States Trade Representative certifies to Congress 
that each of the United States trade negotiating goals re-
garding border tax treatment have been met. 
‘‘(d) REGULATIONS.—The Secretary of Homeland 
Security is authorized to prescribe such rules and regula-
tions as are necessary to carry out the provisions of this 
section. 
‘‘(e) DEFINITIONS.—In this section: 
‘‘(1) INDIRECT TAX SYSTEM AND IMPOSES OR 
APPLIES INDIRECT TAXES ON IMPORTS OF GOODS OR 
SERVICES AT THE BORDER.—A foreign country em-
ploys an indirect tax system and imposes or applies 
indirect taxes on imports of goods or services at the 
border if such country imposes indirect taxes (in-
cluding sales taxes and value-added taxes (VAT)) on 
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