(15) REASONABLY ALLOCATE.—The term ‘‘rea-
sonably allocate’’ means to apportion in a manner 
that would be appropriate under generally accepted 
accounting principles. 
(16) RECOVERED
GOODS.—The term ‘‘recov-
ered goods’’ means materials in the form of indi-
vidual parts that result from— 
(A) the complete disassembly of goods 
which have passed their life expectancy, or are 
no longer usable due to defects, into individual 
parts; and 
(B) the cleaning, inspecting, or testing, or 
other processing that is necessary for improve-
ment to sound working condition of such indi-
vidual parts. 
(17) REMANUFACTURED GOOD.—The term ‘‘re-
manufactured good’’ means an industrial good that 
is assembled in the territory of Australia or the 
United States, that is classified under chapter 84, 
85, or 87 of the HTS or heading 9026, 9031, or 
9032, other than a good classified under heading 
8418 or 8516 or any of headings 8701 through 
8706, and that— 
(A) is entirely or partially comprised of re-
covered goods;
(B) has a similar life expectancy to, and 
meets the same performance standards as, a 
like good that is new; and 
(C) enjoys a factory warranty similar to a 
like good that is new. 
(18) TOTAL
COST.—The term ‘‘total cost’’ 
means all product costs, period costs, and other 
costs for a good incurred in the territory of Aus-
tralia, the United States, or both. 
(19) USED.—The term ‘‘used’’ means used or 
consumed in the production of goods. 
(o) PRESIDENTIAL PROCLAMATION AUTHORITY.— 
(1) IN GENERAL.—The President is authorized 
to proclaim, as part of the HTS— 
(A) the provisions set out in Annex 4–A 
and Annex 5–A of the Agreement; and 
(B) any additional subordinate category 
necessary to carry out this title consistent with 
the Agreement. 
(2) MODIFICATIONS.— 
(A) IN GENERAL.—Subject to the consulta-
tion and layover provisions of section 104, the 
President may proclaim modifications to the 
provisions proclaimed under the authority of 
paragraph (1)(A), other than provisions of
chapters 50 through 63 of the HTS, as in-
cluded in Annex 4–A of the Agreement. 
(B) ADDITIONAL
PROCLAMATIONS.—Not-
withstanding subparagraph (A), and subject to 
the consultation and layover provisions of sec-
tion 104, the President may proclaim— 
(i) modifications to the provisions pro-
claimed under the authority of paragraph 
(1)(A) as are necessary to implement an 
agreement with Australia pursuant to arti-
cle 4.2.5 of the Agreement; and 
(ii) before the end of the 1-year period 
beginning on the date of the enactment of 
this Act, modifications to correct any typo-
graphical, clerical, or other nonsubstantive 
technical error regarding the provisions of 
chapters 50 through 63 of the HTS, as in-
cluded in Annex 4–A of the Agreement. 
SEC. 204. CUSTOMS USER FEES. 
Section 13031(b) of the Consolidated Omnibus Budg-
et Reconciliation Act of 1985 (19 U.S.C. 58c(b)) is 
amended by adding after paragraph (13) the following: 
‘‘(14) No fee may be charged under subsection (a) 
(9) or (10) with respect to goods that qualify as origi-
nating goods under section 203 of the United States-Aus-
tralia Free Trade Agreement Implementation Act. Any 
service for which an exemption from such fee is provided 
by reason of this paragraph may not be funded with 
money contained in the Customs User Fee Account.’’. 
SEC. 205. DISCLOSURE OF INCORRECT INFORMATION. 
Section 592(c) of the Tariff Act of 1930 (19 U.S.C. 
1592(c)) is amended— 
(1) by redesignating paragraph (8) as para-
graph (9); and 
(2) by inserting after paragraph (7) the fol-
lowing new paragraph: 
‘‘(8) PRIOR
DISCLOSURE
REGARDING
CLAIMS 
UNDER
THE
UNITED
STATES-AUSTRALIA
FREE 
TRADE AGREEMENT.— 
‘‘(A) IN GENERAL.—An importer shall not 
be subject to penalties under subsection (a) for 
making an incorrect claim that a good qualifies 
as an originating good under section 203 of the 
United States-Australia Free Trade Agreement 
Implementation Act if the importer, in accord-
ance with regulations issued by the Secretary of 
the Treasury, voluntarily and promptly makes a 
corrected declaration and pays any duties 
owing.