Assessment and collection of duties improperly waived under solar tariff moratorium

(a) In general Not later than 90 days after the date of the enactment of this Act, the Commissioner of U.S. Customs and Border Protection (in this section referred to as the Commissioner) shall assess and collect antidumping and countervailing cash deposits on unliquidated entries and duties on liquidated entries, together with interest as provided in subsection (c), owed on each covered entry that did not qualify for relief under the terms of Presidential Proclamation 10414 (87 Fed. Reg. 35067; relating to declaration of emergency and authorization for temporary extensions of time and duty-free importation of solar cells and modules from Southeast Asia) and the implementing regulations for that proclamation issued under part 358 of title 19, Code of Federal Regulations. (b) Covered entry defined In this section, the term covered entry means any entry of crystalline silicon photovoltaic cells, whether or not assembled into modules, that— (1) was entered, or withdrawn from warehouse for consumption, during the period beginning June 6, 2022, and ending June 6, 2024, whether or not utilized in a project prior to December 2024; (2) was admitted free of antidumping or countervailing duties in reliance on the proclamation described in subsection (a); (3) is subject to one or more antidumping or countervailing duty orders, including any circumvention determination issued by the Secretary of Commerce under section 781 of the Tariff Act of 1930 (19 U.S.C. 1677j); and (4) is subject to an ongoing administrative review pursuant to section 751 of the Tariff Act of 1930 (19 U.S.C. 1675). (c) Interest Interest shall be assessed on the duties described in subsection (a) for all liquidated entries in the same manner as delinquent balances under section 505(d) of the Tariff Act of 1930 (19 U.S.C. 1505(d)), and shall accrue from the date of entry of the covered entry until the date of payment in full of all duties and interest owed. (d) Assessment procedures The Commissioner shall assess duties under this section in accordance with the procedures established under sections 500, 505, and 592 of the Tariff Act of 1930 (19 U.S.C. 1500, 1505, and 1592). (e) Deposit of amounts collected Duties and interest collected under this section shall be deposited in the general fund of the Treasury. (f) Rules of construction Nothing in this section shall be construed— (1) to extend or toll any statute of limitations applicable to a covered entry; (2) to limit any right of an importer of record to administrative or judicial review of an assessment made under this section; or (3) to limit the authority of the Commissioner to pursue penalties or other remedies available under existing law with respect to a covered entry. (g) Public disclosure (1) List Not later than 90 days after the date of the enactment of this Act, and quarterly thereafter until all assessments required under subsection (a) have been completed, the Commissioner shall publish on a publicly accessible website a list of all importers of record that have received a bill for duties and interest under this section. (2) Information included Each list required under paragraph (1) shall include, for each importer of record— (A) the name and address of the importer of record; (B) the aggregate amount of duties and interest assessed under this section; (C) the number of covered entries for which duties have been assessed; and (D) the payment status of each assessed bill, including whether payment is outstanding, has been received in full, or is the subject of a pending administrative or judicial review. (3) Update The Commissioner shall update the list required under paragraph (1) not later than 30 days after any material change in the payment status of a billed importer of record. (4) Rule of construction Nothing in this subsection shall be construed to require disclosure of information that is exempt from disclosure under section 552(b) of title 5, United States Code (commonly known as the Freedom of Information Act), or that would compromise an ongoing law enforcement investigation.