CUSTOMS USER FEES.

SEC. 401. CUSTOMS USER FEES. (a) In General.—Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— (1) in subparagraph (A), by striking “October 20, 2027” and inserting “September 30, 2029”; and (2) in subparagraph (B)(i), by striking “September 30, 2027” and inserting “September 30, 2029”. (b) Rate for Merchandise Processing Fees.—Section 503 of the United States-Korea Free Trade Agreement Implementation Act (Public Law 112-41; 19 U.S.C. 3805 note) is amended by striking “May 26, 2027” and inserting “September 30, 2029”.