Last Sale Valuation Act of 2026

This bill would change how the value of imported goods is figured for customs purposes under the Tariff Act of 1930. When goods are sold once, the value would be the price the U.S. buyer pays to the seller in another country. When goods pass through a series of sales, the value would be the price the U.S. buyer pays in the last sale that brings the goods into the United States. The bill would also add language that includes access to books and records by U.S. Customs and Border Protection in a provision on adjustments.

Full text and official record on Congress.gov

Sponsors

• Bill Cassidy Republican sponsor
• 1 cosponsors