This Act may be cited as the Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act or the RELIEF Act.

(a) 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. 1514U.S. Code — Title 19, Section 1514View official source on GovInfo) 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.U.S. Code — Title 50, Section 1701 and followingView official source on GovInfo) and refund all such amounts to the importer of record. (b) 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. (c) Entry defined For purposes of this section, the term entry includes a withdrawal from warehouse for consumption.