Section 1 Short title
This Act may be cited as the “Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act” or the “RELIEF Act”.
Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act
A BILL
To require the Commissioner of U.S. Customs and Border Protection to refund tariffs collected under the International Emergency Economic Powers Act, and for other purposes.
Sec. 2 Refund required
In general— Not later than 90 days after the date of the enactment of this Act and notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, the Commissioner of U.S. Customs and Border Protection shall take such steps as may be necessary to liquidate or reliquidate all entries with respect to which any amounts were collected on or after January 1, 2025, in the form of a tariff or other duty imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) and refund all such amounts to the importer of record.
No application required— The Commissioner shall carry out the liquidations and reliquidations required by subsection (a) without requiring any importer of record to file an application or protest to be eligible for the refunds required by such subsection, and shall use all information otherwise available to the Commissioner to calculate and disburse the amounts owed.
Entry defined— For purposes of this section, the term “entry” includes a withdrawal from warehouse for consumption.