To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.

HR 3363 imposes a new 0.125% tax on cargo that avoids direct ocean shipping to the U.S. by being discharged in Canada or Mexico and then entering the U.S. via land routes (like rail or truck). The tax applies to the value of this "circumvented cargo" as determined by U.S. customs rules, and the importer must pay it at the time of entry. This specifically affects businesses importing goods moved through Canada or Mexico for final U.S. delivery, rather than shipping directly by sea. The tax takes effect for cargo entering the U.S. after December 31, 2025.