Refund of duties imposed under International Emergency Economic Powers Act

(a) In general Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, the Commissioner of U.S. Customs and Border Protection shall, not later than 30 days after the date of the enactment of this Act, automatically refund, with interest, to each importer of a covered article all duties imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) and paid with respect to the article. (b) Reliquidation authority In the case of an entry of a covered article that was liquidated before the date of the enactment of this Act, the Commissioner shall reliquidate the entry at the rate of duty applicable to the article in the absence of any duty imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) in order to pay a refund required under subsection (a). (c) Prioritization of small businesses The Commissioner shall, to the extent practicable, prioritize the payment of refunds under subsection (a) to small business concerns. (d) No request or documentation required In carrying out this section, the Commissioner may not require an importer to make an explicit request for a refund under subsection (a) or to submit documentation in order to receive such a refund. (e) Definitions In this section: (1) Covered article The term covered article means an article with respect to which the President imposed duties under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.). (2) Enter; entry The terms enter and entry include a withdrawal from warehouse for consumption. (3) Small business concern The term small business concern has the meaning given that term in section 3 of the Small Business Act (15 U.S.C. 632).