Ensure Accountability in De Minimis Act of 2024

This bill amends the Tariff Act of 1930 to increase accountability for articles entering the U.S. under the de minimis duty exemption, by limiting who can enter such articles, increasing penalties for related violations, requiring new data collection regulations, and mandating reports. Sec. 2, Limitation on persons authorized to enter de minimis articles: Only the consignee, owner, or purchaser of an article, or a licensed customs broker they designate, may enter it for the de minimis duty exemption, unless it arrives as international mail. This applies 60 days after enactment. Sec. 3, Modification to penalties for fraud, gross negligence, and negligence: Expands penalties to cover directing or facilitating violations. Creates a new civil penalty for recurring negligent or grossly negligent violations related to de minimis entries, up to 10 times the duties owed or $2,000, or 200% of the merchandise value if no duties are affected. Defines 'recurring' as a second violation within 3 months of a prior penalty claim, with repeated violations over 3 months. Adds statutory definitions for 'negligent' and 'grossly negligent'. Updates references from 'the Customs Service' to 'U.S. Customs and Border Protection'. Sec. 4, Deadline for information sharing agreements: Requires the Secretary of the Treasury to enter into information sharing agreements with federal agencies in the International Trade Data System within 18 months of this bill's enactment. Sec. 5, Regulations on enhanced data collection for de minimis entries: Directs the Treasury Secretary, within 18 months, to issue regulations requiring enhanced data collection on de minimis entries, including material origin, to ensure articles are not made with forced labor, counterfeit, or illegal controlled substances. The Secretary must consult affected parties, protect proprietary information, avoid redundant requirements, and request postal data. A notice of proposed rulemaking with a 60-day comment period is required. Civil penalties for violations are up to $2,000 for the first and $5,000 for subsequent violations. Sec. 6, Reports: Requires CBP to report annually on seized articles that sought de minimis exemption, including descriptions, origin, and value. Requires the Government Accountability Office to report within one year on information sharing shortcomings in the International Trade Data System and related memoranda of understanding.