Extension of 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 September 30, 2031 and inserting December 31, 2031; and (2) in subparagraph (B)(i), by striking September 30, 2031 and inserting December 31, 2031. (b) Rate for merchandise processing fees Section 503 of the United States-Korea Free Trade Agreement Implementation Act (19 U.S.C. 3805 note) is amended by striking September 30, 2031 and inserting December 31, 2031.