US SB3841

Amends Section 402 of the Tariff Act of 1930 to clarify how "sold for exportation to the United States" is defined for customs valuation purposes

For single-sale transactions, customs value is based on the price paid by the U.S. buyer to the foreign seller

For multi-sale transactions (goods passing through intermediaries), customs value is based on the final sale price that introduces the merchandise into the United States

Grants U.S. Customs and Border Protection explicit access to books and records when verifying customs value adjustments

Introduced February 11, 2026 by Senators Cassidy and Whitehouse; referred to the Committee on Finance