Customs Border Security and Trade Agencies Authorization Act of 2004

[AI summary unavailable — showing source text] Customs Border Security Act of 2004 - Amends the Customs Procedural Reform and Simplification Act of 1978 to authorize appropriations to the Department of Homeland Security for the Bureau of Customs and Border Protection (BCBP) and the Bureau of Immigration and Customs Enforcement. Authorizes appropriations for salaries and expenses of such Bureaus. (Currently distinguishes authorizations for noncommercial from those for commercial activities of the U.S. Customs Service). Amends the Customs and Border Security Act of 2002 to require establishment and implementation of a cost accounting system for the Bureaus (in lieu of the one currently required for the Customs Service). Directs the Comptroller General to study and report to Congress on the extent to which customs user fees imposed under the Consolidated Omnibus Budget Reconciliation Act of 1985 approximate the costs of BCBP services. Declares that certain entries of merchandise shall not be liquidated if covered by an import activity summary statement; but subjects each reconfigured entry in such a statement to liquidation or reliquidation. Extends the designation of San Antonio International Airport for customs processing of cer…