RELIQUIDATION OF ENTRIES FOR NAFTA-ORIGIN GOODS.

SEC. 206. RELIQUIDATION OF ENTRIES FOR NAFTA-ORIGIN GOODS. Section 520 of the Tariff Act of 1930 (19 U.S.C. 1520) is amended by adding at the end the following new subsection: “(d) Notwithstanding the fact that a valid protest was not filed, the Customs Service may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to refund any excess duties paid on a good qualifying under the rules of origin set out in section 202 of the North American Free Trade Agreement 107 STAT. 2096Implementation Act for which no claim for preferential tariff treatment was made at the time of importation if the importer, within 1 year after the date of importation, files, in accordance with those regulations, a claim that includes— “(1) a written declaration that the good qualified under those rules at the time of importation; “(2) copies of all applicable NAFTA Certificates of Origin (as defined in section 508(b)(1)); and “(3) such other documentation relating to the importation of the goods as the Customs Service may require.”.