S. 5390 — End Trump’s Tariff Tax Act

This section terminates all duties imposed before, on, or after enactment pursuant to Section 301 investigations under title III of the Trade Act of 1974 concerning countries' alleged failure to prohibit imports of goods produced with forced labor, specifically those with Federal Register notice published on July 28, 2026 (91 Fed. Reg. 47318).

This section repeals the President's authority to impose temporary import surcharges of up to 15 percent ad valorem or quotas to address large U.S. balance-of-payments deficits or dollar depreciation. The repeal takes effect August 1, 2026, and terminates any duties previously imposed under the authority on or after the date of enactment.

This section repeals the President's authority to impose additional duties or exclude imports from countries that discriminate against US commerce under section 338 of the Tariff Act of 1930. The repeal takes effect August 1, 2026, and any duties imposed before enactment terminate on that date.

This section requires the Commissioner of U.S. Customs and Border Protection to automatically refund, with interest and within 30 days of enactment, all duties collected on affected articles from July 23, 2026, or August 1, 2026, through the date of enactment under investigations described in section 2(b), section 122 of the Trade Act of 1974, or section 338 of the Tariff Act of 1930. It authorizes reliquidation of prior entries, prohibits requiring requests or documentation from importers, and directs prioritization of refunds to small businesses.