No CRS summary available for this bill.
This section requires the Commissioner of U.S. Customs and Border Protection, notwithstanding the finality provisions of section 514 of the Tariff Act of 1930 (19 U.S.C. 1514)—which generally make Customs Service decisions on entries, liquidations, and duties conclusive unless protested within 180 days—to liquidate or reliquidate, within 90 days of enactment, all entries (including withdrawals from warehouse for consumption) on which tariffs or duties were collected under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) on or after January 1, 2025, and to refund those amounts to the importers of record. (Thus, no protests or applications are required, and the Commissioner must use available information to calculate and disburse the refunds.)