Includes interest accrued after deposit of duties in the meaning of "any amount owed" under the Miscellaneous Trade and Technical Corrections Act of 2004. Requires the Bureau of Customs and Border Protection of the Department of Homeland Security, as a consequence, to reliquidate certain entries prematurely liquidated and to refund any amounts owed, including such interest.
Requires the Bureau to reliquidate with such interest (at the rate provided for in the Tariff Act of 1930) certain entries already reliquidated before enactment of this Act.