,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dcfd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #ba1    
#bjbf,mr4 ,wyden 7for himself1 ,mr4     
,markey1 and ,mrs4 ,shaheen7 introduced 
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to provide for the
 refund of duties imposed under the     
,international ,emergency ,economic     
,powers ,act4  #a4 ,short title ,this   
,act may be cited as the ,speedy ,tariff
 ,refund ,act of #bjbf4  #b4 ,sense of  
,congress ,it is the sense of ,congress 
that-- 7#a7 in light of the holding by  
the ,supreme ,court that duties imposed 
under the ,international ,emergency     
,economic ,powers ,act 7#ej ,u4,s4,c4   
#agja et seq47 are unlawful1 the        
,commissioner of ,u4,s4 ,customs and    
,border ,protection must pay refunds of 
those unlawfully collected duties2  7#b7
 the ,commissioner must process those   
refunds as swiftly as possible and      
without imposing additional requirements

 that disproportionately hinder         
individuals and small businesses from   
obtaining refunds2  7#c7 the            
,consolidated ,administration and       
,processing of ,entries 7,,cape7 system 
for refunds is seriously flawed and     
places unjustified burdens on importers1
 particularly small businesses2 and     
7#d7 importers1 wholesalers1 and larger 
businesses1 especially those that raised
 prices or passed on direct costs from  
those unlawful duties while they were in
 place1 should pass on the refunds to   
their customers1 including small        
businesses and families impacted by     
those duties4  #c4 ,refund of duties    
imposed under ,international ,emergency 
,economic ,powers ,act  7a7 ,in general 
,notwithstanding section #ead of the    
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#aead7 or any other provision of law1   
the ,commissioner of ,u4,s4 ,customs and
 ,border ,protection shall1 not later   
than #cj days after the date of the     
enactment of this ,act1 automatically   

refund1 with interest1 to each importer 
of a covered article all duties imposed 
under the ,international ,emergency     
,economic ,powers ,act 7#ej ,u4,s4,c4   
#agja et seq47 and paid with respect to 
the article4  7b7 ,reliquidation        
authority ,in the case of an entry of a 
covered article that was liquidated     
before the date of the enactment of this
 ,act1 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 7#ej ,u4,s4,c4 #agja et    
seq47 in order to pay a refund required 
under subsection 7a74  7c7              
,prioritization of small businesses ,the
 ,commissioner shall1 to the extent     
practicable1 prioritize the payment of  
refunds under subsection 7a7 to small   
business concerns4  7d7 ,no request or  
documentation required ,in carrying out 
this section1 the ,commissioner may not 
require an importer to make an explicit 

request for a refund under subsection   
7a7 or to submit documentation in order 
to receive such a refund4  7e7          
,definitions ,in this section3 7#a7     
,covered article ,the term covered      
article means an article with respect to
 which the ,president imposed duties    
under the ,international ,emergency     
,economic ,powers ,act 7#ej ,u4,s4,c4   
#agja et seq474  7#b7 ,enter2 entry ,the
 terms enter and entry include a        
withdrawal from warehouse for           
consumption4  7#c7 ,small business      
concern ,the term small business concern
 has the meaning given that term in     
section #c of the ,small ,business ,act 
7#ae ,u4,s4,c4 #fcb74