Directs the U.S. Customs and Border Protection (CBP) to provide for the liquidation or reliquidation (refund of duties) on certain entries of orange juice from Brazil during the periods August 24, 2005-February 28, 2007, and March 1, 2007-February 29, 2008.
Prohibits the Secretary of Homeland Security (DHS), or any other person, from requiring repayment of, or attempting to recoup, duties that were distributed pursuant to the Continued Dumping and Subsidy Offset Act of 2000 in an attempt to offset any amount to be refunded.