Border Tax Equity Act of 2007 - Requires the United States Trade Representative (USTR) to submit to Congress a report certifying whether or not U.S. objectives to revise World Trade Organization (WTO) rules on border tax treatment of goods and services from countries with indirect tax systems have been met in WTO negotiations.
Amends the Internal Revenue Code to: (1) impose a tax on imports of goods and services from any country with an indirect tax system and deposits taxes so collected into a special account; and (2) upon request of a U.S. exporter, grant a rebate to such exporter from such account of indirect taxes paid. Imposes such requirements if the USTR fails to certify to Congress that U.S. objectives have been met.