Section 1 Short title
This Act may be cited as the “Foreign-Trade Zone Export Enhancement Act of 2026”.
Foreign-Trade Zone Export Enhancement Act of 2026
A BILL
To clarify provisions of the United States-Mexico-Canada Agreement Implementation Act and the Foreign Trade Zones Act with respect to the appropriate tariff treatment of merchandise in a United States foreign-trade zone, and for other purposes.
Sec. 2 Purpose
Sec. 3 Rules related to duties imposed on foreign-trade zone merchandise
Amendments to Foreign Trade Zones Act— Section 3 of the Act of June 18, 1934 (commonly known as the “Foreign Trade Zones Act”) (19 U.S.C. 81c), is amended by adding at the end the following new subsection:
“(f) Export from a foreign-Trade zone of certain merchandise manufactured or changed in condition—Notwithstanding the seventh proviso of subsection (a)—
“(1) each article subject to the procedures described in such proviso and classifiable under the heading 9801.00.95 of the Harmonized Tariff Schedule of the United States shall enter free of duty in accordance with such heading; and
“(2) any article consisting of components subject to such procedures and classifiable under such heading shall enter free of duty with respect to such components.”
Duty-Free treatment for certain articles— Subchapter I of chapter 98 of the Harmonized Tariff Schedule of the United States is amended by inserting in numerical sequence the following new subheading:
Sec. 4 Implementation and enforcement
Not later than 90 days after the date of the enactment of this Act, the Commissioner of U.S. Customs and Border Protection shall issue such regulations as are necessary to implement section 3.