1. Short title This Act may be cited as the Ensure Accountability in De Minimis Act of 2024 . 2. Limitation on persons authorized to enter articles eligible for de minimis exemption from duties (a) In general Section 498 of the Tariff Act of 1930 ( 19 U.S.C. 1498 ) is amended by adding at the end the following: (c) Importation under administrative exemption only by certain parties Notwithstanding any other provision of this Act, an article is eligible for an administrative exemption under section 321(a)(2)(C) only if the article is entered— (1) as international mail; or (2) by— (A) the consignee, the owner, or the purchaser of the article; or (B) if designated by a person specified in subparagraph (A), a person holding a valid customs broker’s license issued under section 641(b). . (b) Applicability The amendments made by subsection (a) shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the date that is 60 days after the date of the enactment of this Act. 3. Modification to penalties for fraud, gross negligence, and negligence (a) Directing or facilitating violations Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ) is amended— (1) in subsection (a)(1)(B)— (A) by striking may aid or abet and inserting the following: “may— (i) aid or abet ; (B) by striking the period at the end and inserting ; or ; and (C) by adding at the end the following: (ii) direct or facilitate a violation of subparagraph (A). ; and (2) in subsection (b)(1)(A)(ii), by striking or the aiding or procuring of the entry or introduction and inserting the aiding or procuring, or the direction or facilitation of the entry or introduction or attempted entry or introduction . (b) Recurring negligent or grossly negligent violations relating to de minimis entries Section 592(c) of the Tariff Act of 1930 ( 19 U.S.C. 1592(c) ) is amended— (1) by redesignating paragraphs (4) through (14) as paragraphs (5) through (15), respectively