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H.R. 3363 would create a new federal tax on cargo that arrives at U.S. ports by ship but is then routed through Canada or Mexico before entering the United States by land, air, or rail. The bill imposes a tax rate of 0.125 percent on the value of such "circumvented cargo," with importers required to pay the tax when the goods cross into the U.S. The measure applies to intact cargo as well as goods that are modified, assembled, or consolidated in those countries after arriving by ocean vessel. The tax would take effect on January 1, 2026, and the Treasury Department would be responsible for issuing regulations and enforcement procedures. The bill aims to discourage importing practices that bypass direct U.S. port entry, though the specific revenue impact or policy rationale is not detailed in the legislative text.

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