TERMINATION.

SEC. 3104. TERMINATION. (a) In General.—Section 208 of the Andean Trade Preference Act (19 U.S.C. 3206) is amended to read as follows: “SEC. 208. TERMINATION OF PREFERENTIAL TREATMENT. “No duty-free treatment or other preferential treatment extended to beneficiary countries under this title shall remain in effect after December 31, 2006.”. (b) Retroactive Application for Certain Liquidations and Reliquidations.— (1) In general.—Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, and subject to paragraph (3), the entry— (A) of any article to which duty-free treatment (or preferential treatment) under the Andean Trade Preference Act (19 U.S.C. 3201 et seq.) would have applied if the entry had been made on December 4, 2001, and (B) that was made after December 4, 2001, and before the date of the enactment of this Act, shall be liquidated or reliquidated as if such duty-free treatment (or preferential treatment) applied, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. (2) Entry.—As used in this subsection, the term “entry” includes a withdrawal from warehouse for consumption. (3) Requests.—Liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located.