§4671 Imposition of tax

Summary

Importers must pay a tax when they sell or use certain imported substances. The tax is the same as what would have been charged under section 4661 on the chemicals used to make that substance if those chemicals had been sold in the United States. If the importer does not give the government enough information, the tax is 10 percent of the appraised value when the goods entered the United States. The Secretary can set, for each substance, a different tax equal to what would apply if it were made by the common production method; that replaces the 10 percent rule. No tax is due if the same sale or use is already taxed under sections 4611 or 4661. Similar rules cover substances used as fuel or to make fertilizer or animal feed, including refund or credit rules. The tax stops after December 31, 2031.