Details of the Senate-Passed Miscellaneous Trade and Technical Corrections Act

As the House and Senate have passed different versions of H.R. 1047, the next step is expected to be a House-Senate conference to resolve differences between the two versions of the bill. If the conference version of the bill is passed by both the House and Senate, it would then be sent to the President for enactment.

This is Part III of a multi-part series of summaries on the Senate-passed version of H.R. 1047 (H.R. 1407) and focuses on various Customs-related technical amendments related to entry, liquidation, etc. See future issues for additional summaries.

Definition of 'Reconfigured Entry' for IASS and Reconciliation

H.R. 1047 would amend the definitions in 19 USC 1401 by adding a new paragraph (t) to define 'reconfigured entry.'

New 19 USC 1401(t) would state that the term 'reconfigured entry' means an entry filed on an import activity summary statement (IASS) which substitutes for all or part of one or more entries filed under section 484(a)(1)(A) or filed on a reconciliation entry that aggregates the entry elements to be reconciled under section 484(b) for purposes of liquidation, reliquidation, or protest.

Entry of Merchandise (Amendments Regarding IASS, Reconfigured Entries)

H.R. 1047 would amend 19 USC 1484(a) on the entry of merchandise (making entry (release) and completing the entry) as follows:

Making entry. Notification of whether an IASS will be filedwould no longer be required. H.R. 1047 would amend 19 USC 1484(a)(1)(A) by deleting current 19 USC 1484(a)(1)(A)(ii), which states that the importer of record shall notify CBP whether an IASS will be filed.

(Part of 19 USC 1484(a)(1)(A)(i) would also be redesignated as (ii) to improve the text's clarity.)

Completing the entry. Revision to reflect IASS "reconfigured entries." H.R. 1047 would amend 19 USC 1484(a)(1)(B) so that it states that the importer of record must also complete the entry, or substitute one or more reconfigured entries on an IASS, by filing with CBP the declared value, classification and rate of duty applicable to the merchandise, etc.

(19 USC 1484(a)(1)(B) currently makes no mention of the substitution of one or more reconfigured entries on an IASS.)

Entry documentation or information. Revision to reflect "reconfigured entries." H.R. 1047 would amend 19 USC 1484(a)(2)(A) so that it states, in relevant part, that the regulations on the documentation or information required for the entry of merchandise shall provide for the filing of IASSs and permit the filing of reconfigured entries covering entries or warehouse withdrawals made during a calendar month, within such time period as is prescribed in regulations but not to exceed the 20th day following such calendar month.

(19 USC 1484(a)(2)(A) does not currently provide for the filing of reconfigured entries.)

Liquidation/reliquidation of entries covered by an IASS would occur at the "reconfigured entry" level. H.R. 1047 would amend 19 USC 1484(a)(2)(A) by adding a new sentence that states that entries filed under 19 USC 1484(a)(1)(A) shall not be liquidated if covered by an IASS, but instead each reconfigured entry in the IASS would be subject to liquidation or reliquidation pursuant to section 500, 501, or 504.

Additional Six Months for Filing Reconciliations

H.R. 1047 would amend 19 USC 1484(b)(1), on the filing of reconciliations in general, in order to allow reconciliations to be filed by the importer of record not later than 21 months after the date the importer declares his intent to file the reconciliation (rather than the 15 month deadline that currently exists).

Time Frame for Liquidation (Reconfigured Entries and Reconciliations)

H.R. 1047 would amend 19 USC 1504(a), which provides the time frames for entries which have not had their liquidation extended, suspended, etc., as follows:

Reconfigured entries - adding a new time frame for reconfigured entries which states that if an entry is not liquidated within one year from: (5) if a reconfigured entry is filed under an IASS, the date the IASS is filed or should have been filed, whichever is earlier.

Reconciliations - amending the current time frame for reconciliations to state that if an entry is not liquidated within one year from:(4) if a reconciliation is filed, or should have been filed, the date of the filing under 19 USC 1484 or the date the reconciliation should have been filed, whichever is earlier; or

(Currently this time frame does not include the phrase "whichever is earlier" or ";or")

H.R. 1047 would also amend 19 USC 1504 in order to delete the words "at the time of entry" so the phrase, each time it appears, states "liquidated at the rate of duty, value, quantity, and amount of duty asserted by the importer of record" (without mention of the time of entry).

(See ITT's Online Archives or 03/11/04 and 03/12/04 news, 04031105 and 04031215, for Parts I and II of this series of summaries on the Senate-passed version of H.R. 1047.)

H.R. 1047 as passed by the Senate available at

http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_cong_bills&docid=f:h1047eas.txt.pdf.