(a)
In general— Notwithstanding any other provision of law, neither the Secretary of Homeland Security nor any other person may—
(1)
require repayment of, or attempt in any other way to recoup, any payment described in subsection (b); or
(2)
offset any past, current, or future distributions of antidumping duties or countervailing duties assessed on any imports in an attempt to recoup any payment described in subsection (b).
(b)
Payments described— Payments described in this subsection are payments of antidumping duties or countervailing duties made pursuant to section 754 of the Tariff Act of 1930 (
19 U.S.C. 1675c (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (
Public Law 109–171; 120 Stat. 154))) that
were—
(1)
assessed and paid with respect to imports of goods from any country; and
(2)
distributed on or after January 1, 2001.
(c)
Payment of certain funds collected or withheld— Except with respect to payments described in subsection (d), not later than 90 days after the date of the enactment of this Act, the Secretary of Homeland Security shall—
(1)
refund any repayment or other recoupment of any payment described in subsection (b) that was collected by the Commissioner of U.S. Customs and Border Protection after January 1, 2017; and
(2)
fully distribute any antidumping duties or countervailing duties that the Commissioner is withholding as an offset as described in subsection (a)(2).
(d)
Limitation— Nothing in this section shall be construed to prevent the Secretary of Homeland Security, or any other person, from retaining, offsetting, requiring repayment of, or attempting to otherwise recoup, any payment described in subsection (b) as a result of—
(1)
a finding of false statements, other misconduct, or insufficient verification of a certification by a recipient of such a payment; or
(2)
the issuance of a refund to an importer or surety pursuant to a settlement, court order, or reliquidation of an entry with respect to which such a payment was made.