Legislation reviving MTB process is enacted | KPMG | GLOBAL

Legislation reviving miscellaneous tariff bill (MTB) process is enacted

Legislation reviving MTB process is enacted

President Obama today signed into law H.R. 4923—legislation that effectively enacts a revised version of the prior miscellaneous tariff bill (MTB) process.


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MTB process

Under the prior MTB process (which expired in 2012) Congress temporarily suspended or reduced tariffs for certain imported products not made in the United States. Under the MTB process, U.S. firms asked a member of Congress to sponsor a request for a temporary tariff reduction or suspension. This would be followed by the Senate Finance and House Ways and Means committees drafting legislation—known as a miscellaneous tariff bill (MTB)—and then completed the legislative process for enacting into law the agreed-upon tariff reductions or suspensions.

New law

The American Manufacturing Competitiveness Act of 2016 (H.R. 4923) advances the MTB process by allowing U.S. companies to apply directly to the International Trade Commission (ITC) for tariff relief in conformity with MTB rules, including that there is no domestic production. Under the new law’s provisions:

  • The ITC will examine each individual request and submit its recommendations to the Congress. 
  • The Congress then will develop MTB legislation to be enacted into law. By eliminating initiation of individual duty suspension or reduction requests, the legislation is consistent with Senate and House rules.  


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

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