US SB1185

Requires importers claiming the de minimis duty exemption (shipments under $800) to provide detailed documentation to CBP within 180 days, including seller/shipper identity, 10-digit tariff classification, country of origin, and fair retail value

Prohibits de minimis exemptions for goods subject to antidumping/countervailing duties, tariff-rate quotas, Section 201/301/232 trade actions, or goods not eligible under the Generalized System of Preferences as of January 1, 2025

Establishes civil penalties of $1,000 for first violations and $5,000 for subsequent violations of documentation requirements, plus $5,000-$10,000 penalties for fraudulent statements that result in improper duty exemptions

Imposes a $2 customs user fee on each shipment entering under the de minimis exemption, paid by the party making entry

Designates fentanyl and illicit drug smuggling through de minimis entry procedures as a priority trade issue and allows summary forfeiture of contraband shipments claiming the exemption