H. R. 3450—146
onciliation must be filed by the importer of record within such
time period as is prescribed by regulation but no later than
15 months following the filing of the entry summary or import
activity summary statement; except that the prescribed time
period for reconciliation issues relating to the assessment of
antidumping and countervailing duties shall require filing no
later than 90 days after the Customs Service advises the
importer that a period of review for antidumping or countervail-
ing duty purposes has been completed. Before filing a reconcili-
ation, an importer of record shall post bond or other security
pursuant to such regulations as the Secretary may prescribe.
‘‘(2) REGULATIONS
REGARDING
AD/CV
DUTIES.—The Sec-
retary shall prescribe, in consultation with the Secretary of
Commerce, such regulations as are necessary to adapt the
reconciliation process for use in the collection of antidumping
and countervailing duties.
‘‘(c) RELEASE OF MERCHANDISE.—The Customs Service may per-
mit the entry and release of merchandise from customs custody
in accordance with such regulations as the Secretary may prescribe.
No officer of the Customs Service shall be liable to any person
with respect to the delivery of merchandise released from customs
custody in accordance with such regulations.
‘‘(d) SIGNING AND CONTENTS.—Entries shall be signed by the
importer of record, or his agent, unless filed pursuant to an elec-
tronic data interchange system. If electronically filed, each trans-
mission of data shall be certified by an importer of record or
his agent, one of whom shall be resident in the United States
for purposes of receiving service of process, as being true and
correct to the best of his knowledge and belief, and such trans-
mission shall be binding in the same manner and to the same
extent as a signed document. The entry shall set forth such facts
in regard to the importation as the Secretary may require and
shall be accompanied by such invoices, bills of lading, certificates,
and documents, or their electronically submitted equivalents, as
are required by regulation.
‘‘(e) PRODUCTION OF INVOICE.—The Secretary may provide by
regulation for the production of an invoice, parts thereof, or the
electronic equivalents thereof, in such manner and form, and under
such terms and conditions, as the Secretary considers necessary.
‘‘(f) STATISTICAL ENUMERATION.—The Secretary, the Secretary
of Commerce, and the United States International Trade Commis-
sion shall establish from time to time for statistical purposes an
enumeration of articles in such detail as in their judgment may
be necessary, comprehending all merchandise imported into the
United States and exported from the United States, and shall
seek, in conjunction with statistical programs for domestic produc-
tion and programs for achieving international harmonization of
trade statistics, to establish the comparability thereof with such
enumeration of articles. All import entries and export declarations
shall include or have attached thereto an accurate statement speci-
fying, in terms of such detailed enumeration, the kinds and quan-
tities of all merchandise imported and exported and the value
of the total quantity of each kind of article.
‘‘(g) STATEMENT OF COST OF PRODUCTION.—Under such regula-
tions as the Secretary may prescribe, the Customs Service may
require a verified statement from the manufacturer or producer
showing the cost of producing the imported merchandise, if the
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H. R. 3450—147
Customs Service considers such verification necessary for the
appraisement of such merchandise.
‘‘(h) ADMISSIBILITY OF DATA ELECTRONICALLY TRANSMITTED.—
Any entry or other information transmitted by means of an author-
ized electronic data interchange system shall be admissible in any
and all administrative and judicial proceedings as evidence of such
entry or information.’’.
(b) AMENDMENT TO SECTION 771.—Section 771 (19 U.S.C. 1677)
is amended by adding at the end the following new paragraph:
‘‘(23) ENTRY.—The term ‘entry’ includes, in appropriate
circumstances as determined by the administering authority,
a reconciliation entry created under a reconciliation process,
defined in section 401(s), that is initiated by an importer.
The liability of an importer under an antidumping or counter-
vailing duty proceeding for entries of merchandise subject to
the proceeding will attach to the corresponding reconciliation
entry or entries. Suspension of liquidation of the reconciliation
entry or entries, for the purpose of enforcing this title, is
equivalent to the suspension of liquidation of the corresponding
individual entries; but the suspension of liquidation of the
reconciliation entry or entries for such purpose does not pre-
clude liquidation for any other purpose.’’.
SEC. 638. APPRAISEMENT AND OTHER PROCEDURES.
Section 500 (19 U.S.C. 1500) is amended—
(1) by striking out ‘‘The appropriate customs officer’’ and
inserting ‘‘The Customs Service’’;
(2) by striking out ‘‘appraise’’ in subsection (a) and inserting
‘‘fix the final appraisement of’’;
(3) by striking out ‘‘ascertain the’’ in subsection (b) and
inserting ‘‘fix the final’’;
(4) by amending subsection (c)—
(A) by inserting ‘‘final’’ after ‘‘fix the’’, and
(B) by inserting ‘‘, taxes, and fees’’ after ‘‘duties’’ wher-
ever it appears; and
(5) by amending subsections (d) and (e) to read as follows:
‘‘(d) liquidate the entry and reconciliation, if any, of such
merchandise; and
‘‘(e) give or transmit, pursuant to an electronic data inter-
change system, notice of such liquidation to the importer, his
consignee, or agent in such form and manner as the Secretary
shall by regulation prescribe.’’.
SEC. 639. VOLUNTARY RELIQUIDATIONS.
Section 501 (19 U.S.C. 1501) is amended—
(1) by striking out ‘‘the appropriate customs officer on
his own initiative’’ and inserting ‘‘the Customs Service’’;
(2) by inserting ‘‘or transmitted’’ after ‘‘given’’ wherever
it appears; and
(3) by amending the section heading to read as follows:
‘‘SEC. 501. VOLUNTARY RELIQUIDATIONS BY THE CUSTOMS SERVICE.’’.
SEC. 640. APPRAISEMENT REGULATIONS.
Section 502 (19 U.S.C. 1502) is amended—
(1) by amending subsection (a)—
(A) by inserting ‘‘(including regulations establishing
procedures for the issuance of binding rulings prior to
the entry of the merchandise concerned)’’ after ‘‘law’’,
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H. R. 3450—148
(B) by striking out ‘‘ports of entry, and’’ and inserting
‘‘ports of entry. The Secretary’’,
(C) by inserting ‘‘or classifying’’ after ‘‘appraising’’
wherever it appears, and
(D) by striking out ‘‘such port’’ and inserting ‘‘any
port, and may direct any customs officer at any port to
review entries of merchandise filed at any other port’’;
and
(2) by striking out subsection (b) and redesignating sub-
section (c) as subsection (b).
SEC. 641. LIMITATION ON LIQUIDATION.
Section 504 (19 U.S.C. 1504) is amended—
(1) by amending subsection (a)—
(A) by striking out ‘‘Except as provided in subsection
(b),’’ and inserting ‘‘Unless an entry is extended under
subsection (b) or suspended as required by statute or court
order,’’,
(B) by striking out ‘‘or’’ at the end of paragraph (2),
(C) by inserting ‘‘or’’ after the semicolon at the end
of paragraph (3), and
(D) by inserting the following new paragraph after
paragraph (3):
‘‘(4) if a reconciliation is filed, or should have been filed,
the date of the filing under section 484 or the date the reconcili-
ation should have been filed;’’; and
(2) by amending subsections (b), (c), and (d) to read as
follows:
‘‘(b) EXTENSION.—The Secretary may extend the period in which
to liquidate an entry if—
‘‘(1) the information needed for the proper appraisement
or classification of the merchandise, or for insuring compliance
with applicable law, is not available to the Customs Service;
or
‘‘(2) the importer of record requests such extension and
shows good cause therefor.
The Secretary shall give notice of an extension under this subsection
to the importer of record and the surety of such importer of record.
Notice shall be in such form and manner (which may include
electronic transmittal) as the Secretary shall by regulation pre-
scribe. 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
of entry by the importer of record at the expiration of 4 years
from the applicable date specified in subsection (a).
‘‘(c) NOTICE OF SUSPENSION.—If the liquidation of any entry
is suspended, the Secretary shall by regulation require that notice
of the suspension be provided, in such manner as the Secretary
considers appropriate, to the importer of record and to any author-
ized agent and surety of such importer of record.
‘‘(d) REMOVAL OF SUSPENSION.—When a suspension required
by statute or court order is removed, the Customs Service shall
liquidate the entry within 6 months after receiving notice of the
removal from the Department of Commerce, other agency, or a
court with jurisdiction over the entry. Any entry not liquidated
by the Customs Service within 6 months after receiving such notice
shall be treated as having been liquidated at the rate of duty,
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H. R. 3450—149
value, quantity, and amount of duty asserted at the time of entry
by the importer of record.’’.
SEC. 642. PAYMENT OF DUTIES AND FEES.
(a) AMENDMENT TO SECTION 505.—Section 505 (19 U.S.C. 1505)
is amended to read as follows:
‘‘SEC. 505. PAYMENT OF DUTIES AND FEES.
‘‘(a) DEPOSIT OF ESTIMATED DUTIES, FEES, AND INTEREST.—
Unless merchandise is entered for warehouse or transportation,
or under bond, the importer of record shall deposit with the Customs
Service at the time of making entry, or at such later time as
the Secretary may prescribe by regulation, the amount of duties
and fees estimated to be payable thereon. Such regulations may
provide that estimated duties and fees shall be deposited before
or at the time an import activity summary statement is filed.
If an import activity summary statement is filed, the estimated
duties and fees shall be deposited together with interest, at a
rate determined by the Secretary, accruing from the first date
of the month the statement is required to be filed until the date
such statement is actually filed.
‘‘(b) COLLECTION OR REFUND OF DUTIES, FEES, AND INTEREST
DUE UPON LIQUIDATION OR RELIQUIDATION.—The Customs Service
shall collect any increased or additional duties and fees due,
together with interest thereon, or refund any excess moneys depos-
ited, together with interest thereon, as determined on a liquidation
or reliquidation. Duties, fees, and interest determined to be due
upon liquidation or reliquidation are due 30 days after issuance
of the bill for such payment. Refunds of excess moneys deposited,
together with interest thereon, shall be paid within 30 days of
liquidation or reliquidation.
‘‘(c) INTEREST.—Interest assessed due to an underpayment of
duties, fees, or interest shall accrue, at a rate determined by the
Secretary, from the date the importer of record is required to
deposit estimated duties, fees, and interest to the date of liquidation
or reliquidation of the applicable entry or reconciliation. Interest
on excess moneys deposited shall accrue, at a rate determined
by the Secretary, from the date the importer of record deposits
estimated duties, fees, and interest to the date of liquidation or
reliquidation of the applicable entry or reconciliation.
‘‘(d) DELINQUENCY.—If duties, fees, and interest determined
to be due or refunded are not paid in full within the 30-day period
specified in subsection (b), any unpaid balance shall be considered
delinquent and bear interest by 30-day periods, at a rate determined
by the Secretary, from the date of liquidation or reliquidation until
the full balance is paid. No interest shall accrue during the 30-
day period in which payment is actually made.’’.
(b) CONFORMING AMENDMENT.—Subsection (d) of section 520
(19 U.S.C. 1520(d)) is repealed.
SEC. 643. ABANDONMENT AND DAMAGE.
Section 506 (19 U.S.C. 1506) is amended—
(1) by striking out ‘‘the appropriate customs officer’’ and
‘‘such customs officer’’ wherever they appear and inserting ‘‘the
Customs Service’’;
(2) by amending paragraph (1)—
(A) by striking out ‘‘not sent to the appraiser’s stores
for’’ and inserting ‘‘released without an’’,
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