To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.

# HR 3363 Summary **What the Bill Would Do:** This bill would create a new tax on goods that enter the United States through Canada or Mexico in ways designed to avoid existing tariffs or trade restrictions. The tax would apply to cargo deliberately routed through these neighboring countries to circumvent U.S. trade rules. The proposal amends the tax code to establish this enforcement mechanism. **Who It Affects:** The bill would primarily impact importers and businesses that ship goods through Canada or Mexico, as well as consumers who buy products subject to tariffs.

It's intended to prevent companies from using neighboring countries as transshipment points to dodge U.S. tariffs on certain goods. **Current Status:** HR 3363 was introduced by Representative Dan Newhouse (R-WA) but remains in committee, meaning it has not yet been voted on by the full House of Representatives. The bill has not advanced to a vote or become law.