Section 1 Short title
This Act may be cited as the “For Accurate Import Relief To Aid Retailers and Importers of Foreign Freights Act of 2023” or “FAIR TARIFF Act of 2023”.
For Accurate Import Relief To Aid Retailers and Importers of Foreign Freights Act of 2023
A BILL
To provide for the liquidation or reliquidation of certain entries of products of European Union member states, and for other purposes.
Sec. 2 Certain entries of products of European Union member states
Products entered during the 60-Day period beginning on October 18, 2019— Notwithstanding sections 514 and 520 of the Tariff Act of 1930 (19 U.S.C. 1514 and 1520), or any other provision of law, U.S. Customs and Border Protection shall—
liquidate or reliquidate each entry of a product—
provided for in subheading 9903.89.10, 9903.89.13, 9903.89.16, 9903.89.19, 9903.89.22, 9903.89.25, 9903.89.28, 9903.89.31, 9903.89.34, 9903.89.37, 9903.89.40, 9903.89.43, 9903.89.46, or 9903.89.49 of the HTS; and
that was entered for consumption, or withdrawn from warehouse for consumption, during the 60-day period beginning on October 18, 2019; and
refund to the importer of record the amount of additional duties previously collected on the entry of that product by reason of the application of the applicable subheading of the HTS described in paragraph (1)(A) to the product.
Products entered during the 60-Day period beginning on January 12, 2022— Notwithstanding sections 514 and 520 of the Tariff Act of 1930 (19 U.S.C. 1514 and 1520), or any other provision of law, U.S. Customs and Border Protection shall—
liquidate or reliquidate each entry of a product—
provided for in subheading 9903.89.57 or 9903.89.59 of the HTS; and
that was entered for consumption, or withdrawn from warehouse for consumption, during the 60-day period beginning on January 12, 2022; and
refund to the importer of record the amount of additional duties previously collected on the entry of that product by reason of the application of the subheading of the HTS described in paragraph (1)(A) to the product.
Requests— A liquidation or reliquidation may be made under subsection (a) or (b) with respect to an entry of products only if a request therefor is filed with U.S. Customs and Border Protection, not later than 1 year after the date of the enactment of this Act, that contains sufficient information to enable U.S. Customs and Border Protection—
to either—
locate the entry; or
to reconstruct the entry if it cannot be located; and
to verify the eligibility of the request.
Refund of amounts owed—
Unliquidated entries— For an entry described in subsection (a) or (b) that is unliquidated, any duties, including interest, eligible for a refund under subsection (a) or (b) shall be processed for purposes of liquidation in accordance with sections 504 and 505 of the Tariff Act of 1930 (19 U.S.C. 1504 and 1505).
Reliquidated entries— Any amounts owed by the United States pursuant to a reliquidation of an entry described in subsection (a) or (b) (including interest from the date of entry) shall be refunded not later than 180 days after the date of the application for refund for the entry is made to U.S. Customs and Border Protection.
Refund application process— U.S. Customs and Border Protection shall—
develop an application process for requesting refunds under subsections (a) and (b); and
make the process available to the public not later than 90 days after the date of the enactment of this Act.
HTS defined— In this section, the term “HTS” means the Harmonized Tariff Schedule of the United States.
Sec. 3 Advance notice with respect to certain actions under section 301 of the Trade Act of 1974
In general— Section 306(b) of the Trade Act of 1974 (19 U.S.C. 2416(b)) is amended by adding at the end the following:
“(3) Advance notice—The Trade Representative may not provide for an effective date of any action described in subparagraph (A) or (B) of section 301(c)(1) with respect to—
“(A) an increase in the tariff rate of a good of a foreign country (other than a nonmarket economy country (as that term is defined in section 771(18) of the Tariff Act of 1930 (19 U.S.C. 1677(18)))) by reason of the good being included on a retaliation list or revised retaliation list under this subsection, or
“(B) an increase in the tariff rate of a good of a foreign country (other than a nonmarket economy country (as that term is defined in section 771(18) of the Tariff Act of 1930 (19 U.S.C. 1677(18)))) by reason of the good being subject to any other action under subparagraph (A) or (B) of such section,”
Effective date— The amendment made by subsection (a)—
takes effect on the date of the enactment of this Act; and
applies with respect to—
any good included on a retaliation list under section 306(b) of the Trade Act of 1974 (19 U.S.C. 2416(b)) that is published in the Federal Register on or after the date that is 30 days after the date of the enactment of this Act; and
any good that is subject to any other action under subparagraph (A) or (B) of section 301(c)(1) of such Act (19 U.S.C. 2411(c)(1)) that becomes effective on or after the date that is 30 days after the date of the enactment of this Act.