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‘‘(4) EMPLOYING
PACKAGING
MATERIAL
FOR 
ITS INTENDED PURPOSE PRIOR TO EXPORTATION.—
The use of any packaging material for its intended 
purpose prior to exportation shall not be treated as 
a use of such material prior to exportation for pur-
poses of applying subsection (a), (b), or (c), or para-
graph (1)(B) or (2)(C)(i) of subsection (j).’’. 
(e) LIMITATION ON LIQUIDATION.—Section 504 of 
the Tariff Act of 1930 (19 U.S.C. 1504) is amended—
(1) by striking subsections (a) and (b) and in-
serting the following: 
‘‘(a) LIQUIDATION.—
‘‘(1) ENTRIES FOR CONSUMPTION.—Unless an 
entry of merchandise for consumption is extended 
under subsection (b) of this section or suspended as 
required by statute or court order, except as pro-
vided in section 751(a)(3), an entry of merchandise 
for consumption not liquidated within 1 year from—
‘‘(A) the date of entry of such merchan-
dise, 
‘‘(B) the date of the final withdrawal of all 
such merchandise covered by a warehouse 
entry, 
‘‘(C) the date of withdrawal from ware-
house of such merchandise for consumption if,
177
pursuant to regulations issued under section 
505(a), duties may be deposited after the filing 
of any entry or withdrawal from warehouse, or 
‘‘(D) if a reconciliation is filed, or should 
have been filed, the date of the filing under sec-
tion 484 or the date the reconciliation should 
have been filed, shall be deemed liquidated at 
the rate of duty, value, quantity, and amount of 
duties asserted at the time of entry by the im-
porter of record. 
Notwithstanding section 500(e), notice of liquidation 
need not be given of an entry deemed liquidated. 
‘‘(2) ENTRIES OR CLAIMS FOR DRAWBACK.—
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B) or (C), unless an entry or 
claim for drawback is extended under sub-
section (b) or suspended as required by statute 
or court order, an entry or claim for drawback 
not liquidated within 1 year from the date of 
entry or claim shall be deemed liquidated at the 
drawback amount asserted by the claimant at 
the time of entry or claim. Notwithstanding sec-
tion 500(e), notice of liquidation need not be 
given of an entry deemed liquidated.
178
‘‘(B) UNLIQUIDATED IMPORTS.—An entry 
or claim for drawback whose designated or 
identified import entries have not been liq-
uidated and become final within the 1-year pe-
riod described in subparagraph (A), or within 
the 1-year period described in subparagraph 
(C), shall be deemed liquidated upon the de-
posit of estimated duties on the unliquidated 
imported merchandise, and upon the filing with 
the Customs Service of a written request for the 
liquidation of the drawback entry or claim. 
Such a request must include a waiver of any 
right to payment or refund under other provi-
sions of law. The Secretary of the Treasury 
shall prescribe any necessary regulations for the 
purpose of administering this provision. 
‘‘(C) EXCEPTION.—An entry or claim for 
drawback filed before the date of the enactment 
of this paragraph, the liquidation of which is 
not final as of the date of the enactment of this 
paragraph, shall be deemed liquidated on the 
date that is 1 year after the date of the enact-
ment of this paragraph at the drawback 
amount asserted by the claimant at the time of 
the entry or claim.
179
‘‘(3) PAYMENTS OR REFUNDS.—Payment or re-
fund of duties owed pursuant to paragraph (1) or 
(2) shall be made to the importer of record or draw-
back claimant, as the case may be, not later than 90 
days after liquidation. 
‘‘(b) EXTENSION.—The Secretary may extend the pe-
riod in which to liquidate an entry if—
‘‘(1) the information needed for the proper ap-
praisement or classification of the imported or with-
drawn merchandise, or for determining the correct 
drawback amount, or for ensuring compliance with 
applicable law, is not available to the Customs Serv-
ice; or 
‘‘(2) the importer of record or drawback claim-
ant, as the case may be, requests such extension and 
shows good cause therefor. 
The Secretary shall give notice of an extension under this 
subsection to the importer of record or drawback claimant, 
as the case may be, and the surety of such importer of 
record or drawback claimant. Notice shall be in such form 
and manner (which may include electronic transmittal) as 
the Secretary shall by regulation prescribe. Any entry the 
liquidation of which is extended under this subsection shall 
be treated as having been liquidated at the rate of duty, 
value, quantity, and amount of duty asserted at the time