REFUNDS AND ERRORS.

SEC. 646. REFUNDS AND ERRORS. Section 520 (19 U.S.C. 1520) is amended— (1) by inserting “or reconciliation” after “entry” in paragraphs (1) and (4) of subsection (a); and (2) by amending subsection (c)— (A) by striking out “appropriate customs officer” wherever it appears and inserting “Customs Service”, (B) by inserting “or reconciliation” after “reliquidate an entry”, and (C) by inserting “, whether or not resulting from or contained in electronic transmission,” after “inadvertence” the first place it appears in paragraph (1).