,,ii  #aaith ,,congress  #b;d ,session  
,s4 #efff  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #cj1
 #bjbf,mr4 ,moreno introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to require the assessment   
and collection of duties improperly     
waived under the solar tariff           
moratorium1 and for other purposes4  #a4
 ,short title ,this ,act may be cited as
 the ,no ,concealing ,harmful ,evasion  
of ,antidumping ,tariffs on ,solar ,act 
or the ,,no ,,cheats ,act4  #b4         
,assessment and collection of duties    
improperly waived under solar tariff    
moratorium  7a7 ,in general ,not later  
than #ij days after the date of the     
enactment of this ,act1 the             
,commissioner of ,u4,s4 ,customs and    
,border ,protection 7in this section    
referred to as the ,commissioner7 shall 
assess and collect antidumping and      
countervailing cash deposits on         
unliquidated entries and duties on      

liquidated entries1 together with       
interest as provided in subsection 7c71 
owed on each covered entry that did not 
qualify for relief under the terms of   
,presidential ,proclamation #ajdad 7#hg 
,fed4 ,reg4 #cejfg2 relating to         
declaration of emergency and            
authorization for temporary extensions  
of time and duty-free importation of    
solar cells and modules from ,southeast 
,asia7 and the implementing regulations 
for that proclamation issued under part 
#ceh of title #ai1 ,code of ,federal    
,regulations4  7b7 ,covered entry       
defined ,in this section1 the term      
covered entry means any entry of        
crystalline silicon photovoltaic cells1 
whether or not assembled into modules1  
that-- 7#a7 was entered1 or withdrawn   
from warehouse for consumption1 during  
the period beginning ,june #f1 #bjbb1   
and ending ,june #f1 #bjbd1 whether or  
not utilized in a project prior to      
,december #bjbd2  7#b7 was admitted free
 of antidumping or countervailing duties

 in reliance on the proclamation        
described in subsection 7a72  7#c7 is   
subject to one or more antidumping or   
countervailing duty orders1 including   
any circumvention determination issued  
by the ,secretary of ,commerce under    
section #gha of the ,tariff ,act of     
#aicj 7#ai ,u4,s4,c4 #afgg;j72 and  7#d7
 is subject to an ongoing administrative
 review pursuant to section #gea of the 
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#afge74  7c7 ,interest ,interest shall  
be assessed on the duties described in  
subsection 7a7 for all liquidated       
entries in the same manner as delinquent
 balances under section #eje7;d7 of the 
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#aeje7;d771 and shall accrue from the   
date of entry of the covered entry until
 the date of payment in full of all     
duties and interest owed4  7d7          
,assessment procedures ,the             
,commissioner shall assess duties under 
this section in accordance with the     
procedures established under sections   

#ejj1 #eje1 and #eib of the ,tariff ,act
 of #aicj 7#ai ,u4,s4,c4 #aejj1 #aeje1  
and #aeib74  7e7 ,deposit of amounts    
collected ,duties and interest collected
 under this section shall be deposited  
in the general fund of the ,treasury4   
7f7 ,rules of construction ,nothing in  
this section shall be construed-- 7#a7  
to extend or toll any statute of        
limitations applicable to a covered     
entry2  7#b7 to limit any right of an   
importer of record to administrative or 
judicial review of an assessment made   
under this section2 or  7#c7 to limit   
the authority of the ,commissioner to   
pursue penalties or other remedies      
available under existing law with       
respect to a covered entry4  7g7 ,public
 disclosure  7#a7 ,list ,not later than 
#ij days after the date of the enactment
 of this ,act1 and quarterly thereafter 
until all assessments required under    
subsection 7a7 have been completed1 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 section4  7#b7 ,information  
included ,each list required under      
paragraph 7#a7 shall include1 for each  
importer of record-- 7,a7 the name and  
address of the importer of record2  7,b7
 the aggregate amount of duties and     
interest assessed under this section2   
7,c7 the number of covered entries for  
which duties have been assessed2 and    
7,d7 the payment status of each assessed
 bill1 including whether payment is     
outstanding1 has been received in full1 
or is the subject of a pending          
administrative or judicial review4  7#c7
 ,update ,the ,commissioner shall update
 the list required under paragraph 7#a7 
not later than #cj days after any       
material change in the payment status of
 a billed importer of record4  7#d7     
,rule of construction ,nothing in this  
subsection shall be construed to require
 disclosure of information that is      
exempt from disclosure under section    

#eeb7;b7 of title #e1 ,united ,states   
,code 7commonly known as the ,freedom of
 ,information ,act71 or that would      
compromise an ongoing law enforcement   
investigation4