Ensure Accountability in De Minimis Act of 2024

This bill restricts who can submit low-value shipments (under $800) eligible for duty-free entry ("de minimis entries") to only the consignee, owner, purchaser, or a licensed customs broker. It increases penalties for repeated negligence or fraud in these entries, with fines up to 10 times the duties evaded or $2,000 per violation. The bill also requires new data collection about the origin of goods to prevent entries of items made with forced labor, counterfeit goods, or illegal controlled substances. Finally, it mandates annual reports to Congress on seized de minimis shipments and a GAO assessment of data-sharing gaps among federal agencies.