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The FIGHTING for America Act of 2024 amends the de minimis tariff exemption (Section 321 of the Tariff Act of 1930) to increase transparency and enforcement for low-value shipments entering the United States. The bill requires importers to provide detailed documentation to U.S. Customs and Border Protection regarding shipment origin, seller identity, product classification, and fair retail value before claiming exemption from duties. It establishes civil penalties for violations and false statements, and restricts the exemption for articles subject to antidumping duties, tariff quotas, certain trade actions, or those not designated under the Generalized System of Preferences.
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