De Minimis Reciprocity Act of 2023 This bill makes various changes to de minimis treatment of U.S. imports. (Current law allows for imports under a de minimis threshold to enter the United States free of tariffs and taxes with minimal inspection. In 2016, Congress raised this threshold from $200 to $800.) Specifically, the Department of the Treasury must prescribe regulations to establish dollar amount thresholds (which may not exceed $800) for de minimis entries. Treasury must establish a threshold for each country that takes into consideration (1) the dollar amount threshold of that country for de minimis entries from the United States; and (2) any related thresholds of that country, such as a threshold relating to a value-added tax on imports. The bill establishes in the Treasury the Re-shoring and Near-shoring Account. Amounts in this account must be available for facilitating the movement of manufacturing from China to the United States. Treasury must annually publish a list of countries that are not eligible for de minimis treatment. Treasury must establish the conditions for including a country on this list, with specified considerations. Further, the bill requires China and Russia to be included on this list. The bill requires that imports eligible for de minimis treatment must be transported into the United States by a contract carrier. The contract carrier must (1) collect additional data related to these imports, and (2) collect duties and taxes owed on these imports and remit those duties and taxes to U.S. Customs and Border Protection.