217 
Act of 2015 (or, if later, the effective date pro-
vided for in section 906(q)(2)(B) of that Act), the 
Secretary shall prescribe regulations for deter-
mining the calculation of amounts refunded as 
drawback under this section. 
‘‘(B) CLAIMS WITH RESPECT TO UNUSED 
MERCHANDISE.—The regulations required by 
subparagraph (A) for determining the calcula-
tion of amounts refunded as drawback under this 
section shall provide for a refund of equal to 99 
percent of the duties, taxes, and fees paid with 
respect to the imported merchandise, except that 
where there is substitution of the merchandise or 
article, then— 
‘‘(i) in the case of an article that is ex-
ported, the amount of the refund shall be 
equal to 99 percent of the lesser of— 
‘‘(I) the amount of duties, taxes, 
and fees paid with respect to the im-
ported merchandise; or 
‘‘(II) the amount of duties, taxes, 
and fees that would apply to the ex-
ported article if the exported article 
were imported; and
218 
‘‘(ii) in the case of an article that is 
destroyed, the amount of the refund shall be 
an amount that is— 
‘‘(I) equal to 99 percent of the 
lesser of— 
‘‘(aa) the amount of duties, 
taxes, and fees paid with respect 
to the imported merchandise; and 
‘‘(bb) the amount of duties, 
taxes, and fees that would apply 
to the destroyed article if the de-
stroyed article were imported; and 
‘‘(II) reduced by the value of ma-
terials recovered during destruction as 
provided in subsection (x). 
‘‘(C) CLAIMS WITH RESPECT TO ARTICLES 
INTO WHICH SUBSTITUTE MERCHANDISE IS IN-
CORPORATED.—The regulations required by sub-
paragraph (A) for determining the calculation of 
amounts refunded as drawback under this sec-
tion shall provide for a refund of 99 percent of 
the duties, taxes, and fees paid with respect to 
the imported merchandise incorporated into an 
article that is exported or destroyed, except that
219 
where there is substitution of the imported mer-
chandise, then— 
‘‘(i) in the case of an article that is ex-
ported, the amount of the refund shall be 
equal to 99 percent of the lesser of— 
‘‘(I) the amount of duties, taxes, 
and fees paid with respect to the im-
ported merchandise; or 
‘‘(II) the amount of duties, taxes, 
and fees that would apply to the sub-
stituted merchandise if the substituted 
merchandise were imported; and 
‘‘(ii) in the case of an article that is 
destroyed, the amount of the refund shall be 
an amount that is— 
‘‘(I) equal to 99 percent of the 
lesser of— 
‘‘(aa) the amount of duties, 
taxes, and fees paid with respect 
to the imported merchandise; and 
‘‘(bb) the amount of duties, 
taxes, and fees that would apply 
to the substituted merchandise if 
the substituted merchandise were 
imported; and
220 
‘‘(II) reduced by the value of ma-
terials recovered during destruction as 
provided in subsection (x). 
‘‘(3) STATUS REPORTS ON REGULATIONS.—Not 
later than the date that is one year after the date of 
the enactment of the Trade Facilitation and Trade 
Enforcement Act of 2015, and annually thereafter 
until the regulations required by paragraph (2) are 
final, the Secretary shall submit to Congress a report 
on the status of those regulations.’’. 
(h) SUBSTITUTION OF FINISHED PETROLEUM DERIVA-
TIVES.—Section 313(p) of the Tariff Act of 1930 (19 U.S.C. 
1313(p)) is amended— 
(1) by striking ‘‘Harmonized Tariff Schedule of 
the United States’’ each place it appears and insert-
ing ‘‘HTS’’; and 
(2) in paragraph (3)(A)— 
(A) in clause (ii)(III), by striking ‘‘, as so 
certified in a certificate of delivery or certificate 
of manufacture and delivery’’; and 
(B) in the flush text at the end— 
(i) by striking ‘‘, so designated on the 
certificate of delivery or certificate of manu-
facture and delivery’’; and
221 
(ii) by striking the last sentence and 
inserting the following: ‘‘The party transfer-
ring the merchandise shall maintain records 
kept in the normal course of business to 
demonstrate the transfer.’’. 
(i) PACKAGING MATERIAL.—Section 313(q) of the Tar-
iff Act of 1930 (19 U.S.C. 1313(q)) is amended— 
(1) in paragraph (1), by striking ‘‘of 99 percent 
of any duty, tax, or fee imposed under Federal law 
on such imported material’’ and inserting ‘‘in an 
amount calculated pursuant to regulations prescribed 
by the Secretary of the Treasury under subsection 
(l)’’; 
(2) in paragraph (2), by striking ‘‘of 99 percent 
of any duty, tax, or fee imposed under Federal law 
on the imported or substituted merchandise used to 
manufacture or produce such material’’ and inserting 
‘‘in an amount calculated pursuant to regulations 
prescribed by the Secretary of the Treasury under 
subsection (l)’’; and 
(3) in paragraph (3), by striking ‘‘they contain’’ 
and inserting ‘‘it contains’’. 
(j) FILING OF DRAWBACK CLAIMS.—Section 313(r) of 
the Tariff Act of 1930 (19 U.S.C. 1313(r)) is amended— 
(1) in paragraph (1)—
222 
(A) by striking the first sentence and insert-
ing the following: ‘‘A drawback entry shall be 
filed or applied for, as applicable, not later than 
5 years after the date on which merchandise on 
which drawback is claimed was imported.’’; 
(B) in the second sentence, by striking ‘‘3- 
year’’ and inserting ‘‘5-year’’; and 
(C) in the third sentence, by striking ‘‘the 
Customs Service’’ and inserting ‘‘U.S. Customs 
and Border Protection’’; 
(2) in paragraph (3)— 
(A) in subparagraph (A)— 
(i) in the matter preceding clause (i), 
by striking ‘‘The Customs Service’’ and in-
serting ‘‘U.S. Customs and Border Protec-
tion’’; 
(ii) in clauses (i) and (ii), by striking 
‘‘the Customs Service’’ each place it appears 
and inserting ‘‘U.S. Customs and Border 
Protection’’; and 
(iii) in clause (ii)(I), by striking ‘‘3- 
year’’ and inserting ‘‘5-year’’; and 
(B) in subparagraph (B), by striking ‘‘the 
periods of time for retaining records set forth in 
subsection (t) of this section and’’ and inserting
223 
‘‘the period of time for retaining records set forth 
in’’; and 
(3) by adding at the end the following: 
‘‘(4) All drawback claims filed on and after the 
date that is 2 years after the date of the enactment 
of the Trade Facilitation and Trade Enforcement Act 
of 2015 (or, if later, the effective date provided for in 
section 906(q)(2)(B) of that Act) shall be filed elec-
tronically.’’. 
(k) DESIGNATION OF MERCHANDISE BY SUCCESSOR.— 
Section 313(s) of the Tariff Act of 1930 (19 U.S.C. 1313(s)) 
is amended— 
(1) in paragraph (2), by striking subparagraph 
(B) and inserting the following: 
‘‘(B) subject to paragraphs (5) and (6) of 
subsection (j), imported merchandise, other mer-
chandise classifiable under the same 8-digit HTS 
subheading number as such imported merchan-
dise, or any combination of such imported mer-
chandise and such other merchandise, that the 
predecessor received, before the date of succession, 
from the person who imported and paid any du-
ties, taxes, and fees due on the imported mer-
chandise;’’; and
224 
(2) in paragraph (4), by striking ‘‘certifies that’’ 
and all that follows and inserting ‘‘certifies that the 
transferred merchandise was not and will not be 
claimed by the predecessor.’’. 
(l) DRAWBACK CERTIFICATES.—Section 313 of the 
Tariff Act of 1930 (19 U.S.C. 1313) is amended by striking 
subsection (t). 
(m) DRAWBACK FOR RECOVERED MATERIALS.—Sec-
tion 313(x) of the Tariff Act of 1930 (19 U.S.C. 1313(x)) 
is amended by striking ‘‘and (c)’’ and inserting ‘‘(c), and 
(j)’’. 
(n) DEFINITIONS.—Section 313 of the Tariff Act of 
1930 (19 U.S.C. 1313) is amended by adding at the end 
the following: 
‘‘(z) DEFINITIONS.—In this section: 
‘‘(1) DIRECTLY.—The term ‘directly’ means a 
transfer of merchandise or an article from one person 
to another person without any intermediate transfer. 
‘‘(2) HTS.—The term ‘HTS’ means the Har-
monized Tariff Schedule of the United States. 
‘‘(3) INDIRECTLY.—The term ‘indirectly’ means 
a transfer of merchandise or an article from one per-
son to another person with one or more intermediate 
transfers.’’.
225 
(o) RECORDKEEPING.—Section 508(c)(3) of the Tariff 
Act of 1930 (19 U.S.C. 1508(c)(3)) is amended— 
(1) by striking ‘‘3rd’’ and inserting ‘‘5th’’; and 
(2) by striking ‘‘payment’’ and inserting ‘‘liq-
uidation’’. 
(p) GOVERNMENT
ACCOUNTABILITY
OFFICE
RE-
PORT.— 
(1) IN GENERAL.—Not later than one year after 
the issuance of the regulations required by subsection 
(l)(2) of section 313 of the Tariff Act of 1930, as 
added by subsection (g) of this section, the Comp-
troller General of the United States shall submit to 
the Committee on Finance of the Senate and the Com-
mittee on Ways and Means of the House of Represent-
atives a report on the modernization of drawback and 
refunds under section 313 of the Tariff Act of 1930, 
as amended by this section. 
(2) CONTENTS.—The report required by para-
graph (1) include the following: 
(A) An assessment of the modernization of 
drawback and refunds under section 313 of the 
Tariff Act of 1930, as amended by this section. 
(B) A description of drawback claims that 
were permissible before the effective date provided 
for in subsection (q) that are not permissible
226 
after that effective date and an identification of 
industries most affected. 
(C) A description of drawback claims that 
were not permissible before the effective date pro-
vided for in subsection (q) that are permissible 
after that effective date and an identification of 
industries most affected. 
(q) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendments made by 
this section shall— 
(A) take effect on the date of the enactment 
of this Act; and 
(B) apply to drawback claims filed on or 
after the date that is 2 years after such date of 
enactment. 
(2) REPORTING OF OPERABILITY OF AUTOMATED 
COMMERCIAL ENVIRONMENT COMPUTER SYSTEM.—Not 
later than one year after the date of the enactment of 
this Act, and not later than 2 years after such date 
of enactment, the Secretary of the Treasury shall sub-
mit to Congress a report on— 
(A) the date on which the Automated Com-
mercial Environment will be ready to process 
drawback claims; and
227 
(B) the date on which the Automated Ex-
port System will be ready to accept proof of ex-
portation under subsection (i) of section 313 of 
the Tariff Act of 1930, as amended by subsection 
(d). 
(3) TRANSITION RULE.—During the one-year pe-
riod beginning on the date that is 2 years after the 
date of the enactment of this Act (or, if later, the ef-
fective date provided for in paragraph (2)(B)), a per-
son may elect to file a claim for drawback under— 
(A) section 313 of the Tariff Act of 1930, as 
amended by this section; or 
(B) section 313 of the Tariff Act of 1930, as 
in effect on the day before the date of the enact-
ment of this Act. 
SEC. 907. OFFICE OF THE UNITED STATES TRADE REP-
RESENTATIVE. 
(a) ANNUAL REPORT ON TRADE AGREEMENTS PRO-
GRAM AND NATIONAL TRADE POLICY AGENDA.—Section 
163(a) of the Trade Act of 1974 (19 U.S.C. 2213(a)) is 
amended— 
(1) in paragraph (1)— 
(A) in subparagraph (A), by striking ‘‘and’’ 
at the end;
228 
(B) in subparagraph (B), by striking the 
period at the end and inserting ‘‘; and’’; and 
(C) by adding at the end the following: 
‘‘(C) the operation of all United States 
Trade Representative-led interagency programs 
during the preceding year and for the year in 
which the report is submitted.’’; and 
(2) by adding at the end the following: 
‘‘(4) The report shall include, with respect to the 
matters referred to in paragraph (1)(C), information 
regarding— 
‘‘(A) the objectives and priorities of all 
United States Trade Representative-led inter-
agency programs for the year, and the reasons 
therefor; 
‘‘(B) the actions proposed, or anticipated, to 
be undertaken during the year to achieve such 
objectives and priorities, including actions au-
thorized under the trade laws and negotiations 
with foreign countries; 
‘‘(C) the role of each Federal agency partici-
pating in the interagency program in achieving 
such objectives and priorities and activities of 
each agency with respect to their participation 
in the program;
229 
‘‘(D) the United States Trade Representa-
tive’s coordination of each participating Federal 
agency to more effectively achieve such objectives 
and priorities; 
‘‘(E) any proposed legislation necessary or 
appropriate to achieve any of such objectives or 
priorities; and 
‘‘(F) the progress that was made during the 
preceding year in achieving such objectives and 
priorities and coordination activities included in 
the statement provided for such year under this 
paragraph.’’. 
(b) RESOURCE MANAGEMENT AND STAFFING PLANS.— 
(1) ANNUAL PLAN.— 
(A) IN GENERAL.—The United States Trade 
Representative shall on an annual basis develop 
a plan— 
(i) to match available resources of the 
Office of the United States Trade Represent-
ative to projected workload and provide a 
detailed analysis of how the funds allocated 
from the prior fiscal year to date have been 
spent; 
(ii) to identify existing staff of the Of-
fice and new staff that will be necessary to
230 
support the trade negotiation and enforce-
ment functions and powers of the Office (in-
cluding those of the Trade Policy Staff 
Committee) as described in section 141 of 
the Trade Act of 1974 (19 U.S.C. 2171) and 
section 301 of the Trade Act of 1974 (19 
U.S.C. 2411); 
(iii) to identify existing staff of the Of-
fice and staff of other Federal agencies who 
will be required to be detailed to support 
United States Trade Representative-led 
interagency programs, including any asso-
ciated expenses; and 
(iv) to provide a detailed analysis of 
the budgetary requirements of United States 
Trade Representative-led interagency pro-
grams for the next fiscal year and provide 
a detailed analysis of how the funds allo-
cated from the prior fiscal year to date have 
been spent. 
(B) REPORT.—The United States Trade 
Representative shall submit to the Committee on 
Ways and Means and the Committee on Appro-
priations of the House of Representatives and the 
Committee on Finance and the Committee on
232 
(iii) to identify existing staff of the Of-
fice and staff in other Federal agencies who 
will be required to be detailed to support 
United States Trade Representative-led 
interagency programs, including any asso-
ciated expenses; 
(iv) to provide an outline of budget 
justifications, including salaries and ex-
penses as well as non-personnel administra-
tive expenses, for the fiscal years required 
under the strategic plan; and 
(v) to provide an outline of budget jus-
tifications, including salaries and expenses 
as well as non-personnel administrative ex-
penses, for United States Trade Representa-
tive-led interagency programs for the fiscal 
years required under the strategic plan. 
(B) REPORT.— 
(i) IN GENERAL.—The United States 
Trade Representative shall submit to the 
Committee on Ways and Means and the 
Committee on Appropriations of the House 
of Representatives and the Committee on 
Finance and the Committee on Appropria-
tions of the Senate a report that contains
233 
the plan required under subparagraph (A). 
Except as provided in clause (ii), the report 
required under this clause shall be sub-
mitted in conjunction with the strategic 
plan of the Office as required under section 
306 of title 5, United States Code. 
(ii) EXCEPTION.—The United States 
Trade Representative shall submit to the 
congressional committees specified in clause 
(i) an initial report that contains the plan 
required under subparagraph (A) not later 
than February 1, 2016. 
SEC. 908. UNITED STATES-ISRAEL TRADE AND COMMERCIAL 
ENHANCEMENT. 
(a) FINDINGS.—Congress finds the following: 
(1) Israel is America’s dependable, democratic 
ally in the Middle East—an area of paramount stra-
tegic importance to the United States. 
(2) The United States-Israel Free Trade Agree-
ment formed the modern foundation of the bilateral 
commercial relationship between the two countries 
and was the first such agreement signed by the 
United States with a foreign country. 
(3) The United States-Israel Free Trade Agree-
ment has been instrumental in expanding commerce
234 
and the strategic relationship between the United 
States and Israel. 
(4) More than $45 billion in goods and services 
is traded annually between the two countries in addi-
tion to roughly $10 billion in United States foreign 
direct investment in Israel. 
(5) The United States continues to look for and 
find new opportunities to enhance cooperation with 
Israel, including through the enactment of the United 
States-Israel Enhanced Security Cooperation Act of 
2012 (Public Law 112–150) and the United States- 
Israel Strategic Partnership Act of 2014 (Public Law 
113–296). 
(6) It has been the policy of the United States 
Government to combat all elements of the Arab 
League Boycott of Israel by— 
(A) public statements of Administration of-
ficials; 
(B) enactment of relevant sections of the 
Export Administration Act of 1979 (as contin-
ued in effect pursuant to the International 
Emergency Economic Powers Act), including 
sections to ensure foreign persons comply with 
applicable reporting requirements relating to the 
boycott;
235 
(C) enactment of the 1976 Tax Reform Act 
(Public Law 94–455) that denies certain tax 
benefits to entities abiding by the boycott; 
(D) ensuring through free trade agreements 
with Bahrain and Oman that such countries no 
longer participate in the boycott; and 
(E) ensuring as a condition of membership 
in the World Trade Organization that Saudi 
Arabia no longer enforces the secondary or ter-
tiary elements of the boycott. 
(b) STATEMENTS OF POLICY.—Congress— 
(1) supports the strengthening of United States- 
Israel economic cooperation and recognizes the tre-
mendous strategic, economic, and technological value 
of cooperation with Israel; 
(2) recognizes the benefit of cooperation with 
Israel to United States companies, including by im-
proving American competitiveness in global markets; 
(3) recognizes the importance of trade and com-
mercial relations to the pursuit and sustainability of 
peace, and supports efforts to bring together the 
United States, Israel, the Palestinian territories, and 
others in enhanced commerce; 
(4) opposes politically motivated actions that pe-
nalize or otherwise limit commercial relations specifi-
236 
cally with Israel such as boycotts, divestment or sanc-
tions; 
(5) notes that the boycott, divestment, and sanc-
tioning of Israel by governments, governmental bodies, 
quasi-governmental bodies, international organiza-
tions, and other such entities is contrary to the Gen-
eral Agreement on Tariffs and Trade (GATT) prin-
ciple of non-discrimination; 
(6) encourages the inclusion of politically moti-
vated actions that penalize or otherwise limit com-
mercial relations specifically with Israel such as boy-
cotts, divestment from, or sanctions against Israel as 
a topic of discussion at the U.S.-Israel Joint Eco-
nomic Development Group (JEDG) and other areas 
to support the strengthening of the United States- 
Israel commercial relationship and combat any com-
mercial discrimination against Israel; 
(7) supports efforts to prevent investigations or 
prosecutions by governments or international organi-
zations of United States persons on the sole basis of 
such persons doing business with Israel, with Israeli 
entities, or in Israeli-controlled territories; and 
(8) supports American States examining a com-
pany’s promotion or compliance with unsanctioned 
boycotts, divestment from, or sanctions against Israel
237 
as part of its consideration in awarding grants and 
contracts and supports the divestment of State assets 
from companies that support or promote actions to 
boycott, divest from, or sanction Israel. 
(c) PRINCIPAL TRADE NEGOTIATING OBJECTIVES OF 
THE UNITED STATES.— 
(1) COMMERCIAL
PARTNERSHIPS.—Among the 
principal trade negotiating objectives of the United 
States for proposed trade agreements with foreign 
countries regarding commercial partnerships are the 
following: 
(A) To discourage actions by potential trad-
ing partners that directly or indirectly prejudice 
or otherwise discourage commercial activity sole-
ly between the United States and Israel. 
(B) To discourage politically motivated ac-
tions to boycott, divest from, or sanction Israel 
and to seek the elimination of politically moti-
vated non-tariff barriers on Israeli goods, serv-
ices, or other commerce imposed on the State of 
Israel. 
(C) To seek the elimination of state-spon-
sored unsanctioned foreign boycotts against 
Israel or compliance with the Arab League Boy-
cott of Israel by prospective trading partners.
238 
(2) EFFECTIVE DATE.—This subsection takes ef-
fect on the date of the enactment of this Act and ap-
plies with respect to negotiations commenced before, 
on, or after the date of the enactment of this Act. 
(d) REPORT ON POLITICALLY MOTIVATED ACTS OF 
BOYCOTT, DIVESTMENT FROM, AND SANCTIONS AGAINST 
ISRAEL.— 
(1) IN GENERAL.—Not later than 180 days after 
the date of the enactment of this Act, and annually 
thereafter, the President shall submit to Congress a re-
port on politically motivated acts of boycott, divest-
ment from, and sanctions against Israel. 
(2) MATTERS TO BE INCLUDED.—The report re-
quired by paragraph (1) shall include the following: 
(A) A description of the establishment of 
barriers to trade, including non-tariff barriers, 
investment, or commerce by foreign countries or 
international 
organizations 
against 
United 
States persons operating or doing business in 
Israel, with Israeli entities, or in Israeli-con-
trolled territories. 
(B) A description of specific steps being 
taken by the United States to encourage foreign 
countries and international organizations to 
cease creating such barriers and to dismantle
239 
measures already in place and an assessment of 
the effectiveness of such steps. 
(C) A description of specific steps being 
taken by the United States to prevent investiga-
tions or prosecutions by governments or inter-
national organizations of United States persons 
on the sole basis of such persons doing business 
with Israel, with Israeli entities, or in Israeli- 
controlled territories. 
(D) Decisions by foreign persons, including 
corporate entities and state-affiliated financial 
institutions, that limit or prohibit economic rela-
tions with Israel or persons doing business in 
Israel or in Israeli controlled territories. 
(e) CERTAIN FOREIGN JUDGMENTS AGAINST UNITED 
STATES PERSONS.—Notwithstanding any other provision 
of law, no domestic court shall recognize or enforce any for-
eign judgment entered against a United States person that 
conducts business operations in Israel, or any territory con-
trolled by Israel, if the domestic court determines that the 
foreign judgment is based, in whole or in part, on a deter-
mination by a foreign court that the United States person’s 
conducting business operations therein or with Israeli enti-
ties constitutes a violation of law. 
(f) DEFINITIONS.—In this section:
240 
(1) BOYCOTT, DIVESTMENT
FROM, AND
SANC-
TIONS AGAINST ISRAEL.—The term ‘‘boycott, divest-
ment from, and sanctions against Israel’’ means ac-
tions by states, non-member states of the United Na-
tions, international organizations, or affiliated agen-
cies of international organizations that are politically 
motivated and are intended to penalize or otherwise 
limit commercial relations specifically with Israel or 
persons doing business in Israel or in Israeli-con-
trolled territories. 
(2) DOMESTIC
COURT.—The term ‘‘domestic 
court’’ means a Federal court of the United States, or 
a court of any State or territory of the United States 
or of the District of Columbia. 
(3) FOREIGN COURT.—The term ‘‘foreign court’’ 
means a court, an administrative body, or other tri-
bunal of a foreign country. 
(4) FOREIGN
JUDGMENT.—The term ‘‘foreign 
judgment’’ means a final civil judgment rendered by 
a foreign court. 
(5) FOREIGN PERSON.—The term ‘‘foreign per-
son’’ means— 
(A) any natural person who is not lawfully 
admitted for permanent residence (as defined in 
section 101(a)(20) of the Immigration and Na-
241 
tionality Act (8 U.S.C. 1101(a)(20)) or who is 
not a protected individual (as defined in section 
274B(a)(3) of such Act (8 U.S.C. 1324b(a)(3)); 
or 
(B) any foreign corporation, business asso-
ciation, partnership, trust, society or any other 
entity or group that is not incorporated or orga-
nized to do business in the United States, as well 
as any international organization, foreign gov-
ernment and any agency or subdivision of for-
eign government, including a diplomatic mis-
sion. 
(6) PERSON.— 
(A) IN
GENERAL.—The term ‘‘person’’ 
means— 
(i) a natural person; 
(ii) a corporation, business association, 
partnership, society, trust, financial institu-
tion, insurer, underwriter, guarantor, and 
any other business organization, any other 
nongovernmental entity, organization, or 
group, and any governmental entity oper-
ating as a business enterprise; and 
(iii) any successor to any entity de-
scribed in clause (ii).
242 
(B) APPLICATION TO GOVERNMENTAL ENTI-
TIES.—The term ‘‘person’’ does not include a 
government or governmental entity that is not 
operating as a business enterprise. 
(7) UNITED STATES PERSON.—The term ‘‘United 
States person’’ means— 
(A) a natural person who is a national of 
the United States (as defined in section 
101(a)(22) of the Immigration and Nationality 
Act (8 U.S.C. 1101(a)(22))); or 
(B) a corporation or other legal entity 
which is organized under the laws of the United 
States, any State or territory thereof, or the Dis-
trict of Columbia, if natural persons described in 
subparagraph (A) own, directly or indirectly, 
more than 50 percent of the outstanding capital 
stock or other beneficial interest in such legal en-
tity. 
SEC. 909. ELIMINATION OF CONSUMPTIVE DEMAND EXCEP-
TION TO PROHIBITION ON IMPORTATION OF 
GOODS MADE WITH CONVICT LABOR, FORCED 
LABOR, OR INDENTURED LABOR; REPORT. 
(a) ELIMINATION OF CONSUMPTIVE DEMAND EXCEP-
TION.—
243 
(1) IN GENERAL.—Section 307 of the Tariff Act 
of 1930 (19 U.S.C. 1307) is amended by striking 
‘‘The provisions of this section’’ and all that follows 
through ‘‘of the United States.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
paragraph (1) shall take effect on the date that is 15 
days after the date of the enactment of this Act. 
(b) REPORT REQUIRED.—Not later than 180 days 
after the date of the enactment of this Act, and annually 
thereafter, the Commissioner shall submit to the Committee 
on Finance of the Senate and the Committee on Ways and 
Means of the House of Representatives a report on compli-
ance with section 307 of the Tariff Act of 1930 (19 U.S.C. 
1307) that includes the following: 
(1) The number of instances in which merchan-
dise was denied entry pursuant to that section during 
the 1-year period preceding the submission of the re-
port. 
(2) A description of the merchandise denied 
entry pursuant to that section. 
(3) Such other information as the Commissioner 
considers appropriate with respect to monitoring and 
enforcing compliance with that section.
244 
SEC. 910. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consoli-
dated Omnibus Budget Reconciliation Act of 1985 (19 
U.S.C. 58c(j)(3)) is amended by adding at the end the fol-
lowing: 
‘‘(C) Fees may be charged under paragraphs (9) and 
(10) of subsection (a) during the period beginning on July 
8, 2025, and ending on July 28, 2025.’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 
Section 503 of the United States–Korea Free Trade Agree-
ment Implementation Act (Public Law 112–41; 125 Stat. 
460) is amended— 
(1) by striking ‘‘For the period’’ and inserting 
‘‘(a) IN GENERAL.—For the period’’; and 
(2) by adding at the end the following: 
‘‘(b) ADDITIONAL PERIOD.—For the period beginning 
on July 1, 2025, and ending on July 14, 2025, section 
13031(a)(9) of the Consolidated Omnibus Budget Reconcili-
ation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied 
and administered— 
‘‘(1) in subparagraph (A), by substituting 
‘0.3464’ for ‘0.21’; and 
‘‘(2) in subparagraph (B)(i), by substituting 
‘0.3464’ for ‘0.21’.’’.
245 
SEC. 911. REPORT ON CERTAIN U.S. CUSTOMS AND BORDER 
PROTECTION AGREEMENTS. 
(a) IN GENERAL.—Not later than one year after enter-
ing into an agreement under a program specified in sub-
section (b), and annually thereafter until the termination 
of the program, the Commissioner shall submit to the Com-
mittee on Finance of the Senate, the Committee on Ways 
and Means of the House of Representatives, the Committee 
on Homeland Security and Governmental Affairs of the 
Senate, and the Committee on Homeland Security of the 
House of Representatives a report that includes the fol-
lowing: 
(1) A description of the development of the pro-
gram. 
(2) A description of the type of entity with which 
U.S. Customs and Border Protection entered into the 
agreement and the amount that entity reimbursed 
U.S. Customs and Border Protection under the agree-
ment. 
(3) An identification of the type of port of entry 
to which the agreement relates and an assessment of 
how the agreement provides economic benefits at the 
port of entry. 
(4) A description of the services provided by U.S. 
Customs and Border Protection under the agreement
246 
during the year preceding the submission of the re-
port. 
(5) The amount of fees collected under the agree-
ment during that year. 
(6) A detailed accounting of how the fees col-
lected under the agreement have been spent during 
that year. 
(7) A summary of any complaints or criticism 
received by U.S. Customs and Border Protection dur-
ing that year regarding the agreement. 
(8) An assessment of the compliance of the entity 
described in paragraph (2) with the terms of the 
agreement. 
(9) Recommendations with respect to how activi-
ties conducted pursuant to the agreement could func-
tion more effectively or better produce economic bene-
fits. 
(10) A summary of the benefits to and challenges 
faced by U.S. Customs and Border Protection and the 
entity described in paragraph (2) under the agree-
ment. 
(b) PROGRAM SPECIFIED.—A program specified in 
this subsection is— 
(1) the program for entering into reimbursable 
fee agreements for the provision of U.S. Customs and
247 
Border Protection services established by section 560 
of the Department of Homeland Security Appropria-
tions Act, 2013 (division D of Public Law 113–6; 127 
Stat. 378); or 
(2) the pilot program authorizing U.S. Customs 
and Border Protection to enter into partnerships with 
private sector and government entities at ports of 
entry established by section 559 of the Department of 
Homeland Security Appropriations Act, 2014 (divi-
sion F of Public Law 113–76; 6 U.S.C. 211 note). 
SEC. 912. AMENDMENTS TO BIPARTISAN CONGRESSIONAL 
TRADE PRIORITIES AND ACCOUNTABILITY 
ACT OF 2015. 
(a) IMMIGRATION LAWS OF THE UNITED STATES.— 
Section 102(a) of the Bipartisan Congressional Trade Pri-
orities and Accountability Act of 2015 is amended— 
(1) in paragraph (12), by striking ‘‘and’’ at the 
end; 
(2) in paragraph (13), by striking the period at 
the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(14) to ensure that trade agreements do not re-
quire changes to the immigration laws of the United 
States or obligate the United States to grant access or 
expand access to visas issued under section 101(a)(15)
248 
of the Immigration and Nationality Act (8 U.S.C. 
1101(a)(15)).’’. 
(b) GLOBAL WARMING.—Section 102(a) of the Bipar-
tisan Congressional Trade Priorities and Accountability 
Act of 2015, as amended by subsection (a) of this section, 
is amended— 
(1) in paragraph (13), by striking ‘‘and’’ at the 
end; 
(2) in paragraph (14), by striking the period at 
the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(15) to ensure that trade agreements do not re-
quire changes to U.S. law or obligate the United 
States with respect to global warming or climate 
change.’’. 
(c) FISHERIES NEGOTIATIONS.—Section 102(b) of the 
Bipartisan Congressional Trade Priorities and Account-
ability Act of 2015 is amended by adding at the end the 
following: 
‘‘(22) FISHERIES NEGOTIATIONS.—The principal 
negotiating objectives of the United States with re-
spect to trade in fish, seafood, and shellfish products 
are to obtain competitive opportunities for United 
States exports of fish, seafood, and shellfish products 
in foreign markets substantially equivalent to the
249 
competitive opportunities afforded foreign exports of 
fish, seafood, and shellfish products in United States 
markets and to achieve fairer and more open condi-
tions of trade in fish, seafood, and shellfish products, 
including by reducing or eliminating tariff and non- 
tariff barriers and eliminating subsidies that distort 
trade.’’. 
(d) ACCREDITATION.—Section 104(c)(2)(C) of the Bi-
partisan Congressional Trade Priorities and Accountability 
Act of 2015 is amended by inserting after the first sentence 
the following: ‘‘In addition, the chairman and ranking 
members described in subparagraphs (A)(i) and (B)(i) shall 
each be permitted to designate up to 3 personnel with prop-
er security clearances to serve as delegates to such negotia-
tions.’’. 
(e) TRAFFICKING IN PERSONS.—Section 106(b)(6) of 
the Bipartisan Congressional Trade Priorities and Ac-
countability Act of 2015 is amended— 
(1) by redesignating subparagraph (B) as sub-
paragraph (C); and 
(2) by inserting after subparagraph (A) the fol-
lowing: 
‘‘(B) EXCEPTION.— 
‘‘(i) INVOKING
EXCEPTION.—If the 
President submits to the appropriate con-
250 
gressional committees a letter stating that a 
country to which subparagraph (A) applies 
has taken concrete actions to implement the 
principal recommendations with respect to 
that country in the most recent annual re-
port on trafficking in persons, this para-
graph shall not apply with respect to agree-
ments with that country. 
‘‘(ii) CONTENT
OF
LETTER; PUBLIC 
AVAILABILITY.—A letter submitted under 
clause (i) with respect to a country shall— 
‘‘(I) include a description of the 
concrete actions that the country has 
taken to implement the principal rec-
ommendations described in clause (i); 
and 
‘‘(II) be made available to the 
public. 
‘‘(iii) APPROPRIATE
CONGRESSIONAL 
COMMITTEES
DEFINED.—In this subpara-
graph, the term ‘appropriate congressional 
committees’ means— 
‘‘(I) the Committee on Ways and 
Means and the Committee on Foreign
251 
Affairs of the House of Representatives; 
and 
‘‘(II) the Committee on Finance 
and the Committee on Foreign Rela-
tions of the Senate.’’; 
(f) TECHNICAL AMENDMENTS.—The Bipartisan Con-
gressional Trade Priorities and Accountability Act of 2015 
is amended— 
(1) in section 105(b)(3)— 
(A) in subparagraph (A)(ii), by striking 
‘‘section 102(b)(16)’’ and inserting ‘‘section 
102(b)(17)’’; and 
(B) in subparagraph (B)(ii), by striking 
‘‘section 102(b)(16)’’ and inserting ‘‘section 
102(b)(17)’’; and 
(2) in section 106(b)(5), by striking ‘‘section 
102(b)(15)(C)’’ and inserting ‘‘section 102(b)(16)(C)’’. 
(g) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Bipartisan Congressional Trade Priorities and Ac-
countability Act of 2015.
252 
SEC. 913. CERTAIN INTEREST TO BE INCLUDED IN DIS-
TRIBUTIONS UNDER CONTINUED DUMPING 
AND SUBSIDY OFFSET ACT OF 2000. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, the Commissioner shall include in all distribu-
tions of collected antidumping and countervailing duties 
described in subsection (b) all interest earned on such du-
ties, including— 
(1) interest accrued under section 778 of the Tar-
iff Act of 1930 (19 U.S.C. 1677g), 
(2) interest accrued under section 505(d) of the 
Tariff Act of 1930 (19 U.S.C. 1505(d)), and 
(3) common-law equitable interest, and all inter-
est under section 963 of the Revised Statutes of the 
United States (19 U.S.C. 580), awarded by a court 
against a surety’s late payment of antidumping or 
countervailing duties and interest described in para-
graph (1) or (2), under its bond, 
which is, or was, realized through application of any pay-
ment received on or after October 1, 2014, by U.S. Customs 
and Border Protection under, or in connection with, any 
customs bond pursuant to a court order or judgment, or 
any settlement for any such bond. 
(b) DISTRIBUTIONS DESCRIBED.—The distributions 
described in subsection (a) are all distributions made on 
or after the date of the enactment of this Act pursuant to
253 
section 754 of the Tariff Act of 1930 (19 U.S.C. 1675c) (as 
such section was in effect on February 7, 2006) of collected 
antidumping and countervailing duties assessed on or after 
October 1, 2000, on entries made through September 30, 
2007. 
SEC. 914. REPORT ON COMPETITIVENESS OF U.S. REC-
REATIONAL PERFORMANCE OUTERWEAR IN-
DUSTRY. 
Not later than June 1, 2016, the United States Inter-
national Trade Commission shall submit to the Committee 
on Finance of the Senate and the Committee on Ways and 
Means of the House of Representatives a report on the com-
petitiveness of the United States recreational performance 
outwear industry and its effects on the United States econ-
omy, including an assessment of duty structures on inputs 
as well as finished products and global supply chains. 
SEC. 915. INCREASE IN PENALTY FOR FAILURE TO FILE RE-
TURN 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’’.
254 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to returns required to be filed in cal-
endar years after 2015. 
Attest: 
Clerk.
114TH CONGRESS 
1ST SESSION 
H.R. 644 
HOUSE AMENDMENT TO 
SENATE AMENDMENT