A bill to amend the Tariff Act of 1930 to impose additional requirements with respect to importers of record, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4003 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4003 To amend the Tariff Act of 1930 to impose additional requirements with respect to importers of record, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 5, 2026 Mr. Cassidy introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Tariff Act of 1930 to impose additional requirements with respect to importers of record, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Securing Accountability in Foreign Entries Act''. SEC. 2. REQUIREMENT THAT IMPORTER OF RECORD BE LOCATED IN THE UNITED STATES. (a) In General.--Section 484(a)(2)(B) of the Tariff Act of 1930 (19 U.S.C. 1484(a)(2)(B)) is amended-- (1) by inserting ``(i)'' before ``When an entry''; and (2) by striking the third sentence and inserting the following: ``(ii) For the purposes of this Act, the importer of record is required to be-- ``(I) a party that-- ``(aa) is eligible under clause (i) to file the documentation or information required by this section; and ``(bb) participates in the filing of that documentation or information; and ``(II)(aa) in the case of an individual, a United States citizen or an alien lawfully admitted for permanent residence to the United States; or ``(bb) in the case of an entity, is an entity described in clause (iii). ``(iii) An entity described in this clause is an entity-- ``(I) with-- ``(aa) a physical location in the United States; and ``(bb) at least 1 owner or full-time employee who is a United States citizen or an alien lawfully admitted for permanent residence to the Unit