TX HB3398

Eliminates the option for customs brokers to issue export documentation based solely on verifying a purchaser's intent to transport property outside the U.S. through examination of identification documents (passport, laser visa, foreign voter ID)

Requires customs brokers or authorized employees to either physically watch property cross the U.S. border OR watch property being placed on a common carrier for delivery outside the U.S. to issue export certification

Removes extensive verification requirements that previously allowed certification based on purchaser-provided information including foreign residency documentation, travel records, stated destinations, and signed attestation forms

Maintains existing documentation requirements including customs broker license information, purchaser details, property description, sales price, foreign destination, and comptroller-issued export certification stamp

Takes effect September 1, 2025, with tax liability accrued before that date continuing under former law