US Tariff Act of 1930 (Smoot-Hawley)

US imports lacked structured tariff compliance, risking revenue loss and trade disputes.

Key Obligations

["Formal entry mandatory for goods above USD 2,500", "Payment of customs duties", "Compliance with Harmonized Tariff Schedule (HTSUS)"]

Penalty Ranges

Fines up to 4 times duty value; imprisonment up to 20 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: US Customs and Border Protection (CBP)

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