A bill to require that customs duties determined to be due upon a liquidation or reliquidation are due upon that date, and for other purposes.

[AI summary unavailable — showing source text] Amends the Tariff Act of 1930 to provide that customs duties will be due on the date of liquidation or reliquidation. Provides that if payment of the duties is not made within 25 days of such date, then such payment will be considered delinquent and bear interest from the date of liquidation or reliquidation. Provides a refund on any overpayment of duty and interest thereon if an entry is reliquidated as a result of: (1) a protest being filed; (2) a clerical error; or (3) a court order.…