107 STAT. 2204 PUBLIC LAW 103-182—PEC. 8, 1993 Regulations. Regulations. (B) by striking out '^rts of entry, and" and inserting •^rts of enti^. The Secretary", (C) b^ inserting "or classifying" after appraising" wherever it appears, and (D) by striking out "such port" and inserting "any port, and may direct any customs officer at any port to review entries of merchandise filed at any other port"; and (2) by striking out subsection (b) and redesignating subsection (c) as subsection (b). SEC. 641. LIMITATION ON UQUIDATION. Section 504 (19 U.S.C. 1504) is amended— (1) by amendii^ subsection (a)— (A) by striking out "Except as provided in subsection (b)," and inserting "Unless an entry is extended under subsection (b) or suspended as required by statute or court order,", (B) by striking out "or" at the end of paragraph (2), (C) by inserting "or" after the semicolon at the end of paragraph (3), and (D) by inserting the following new paragraph after paragraph(3): (4) if a reconciliation is filed, or should have been filed, i, the date of the filing under section 484 or the date the reconciliation should have beenfiled;";and (2) by amending subsections (b), (c), and (d) to read as follows: "(b) EXTENSION.—The Secretary may extend the period in which to liquidate an entry if— "(1) the information needed for the proper appraisement or classification of the merchandise, or for insuring compliance with applicable law, is not available to the Customs Service; or "(2) the importer of record requests such extension and shows good cause therefor. The Secret£ury shall give notice of an extension under this subsection to the importer of record and the surety of such importer of record. Notice shall be in such form and manner (which may include electronic transmitted) as the Secretary shall by regulation prescribe. Any entry the liquidation of wmch is extended under this subsection shall be treated as having been liquidated at the rate of duty, value, quantity, and amount of duty asserted at the time of entry by the importer of record at the expiration of 4 years from the applicable date specified in subsection (a). "(c) NOTICE OF SUSPENSION. —If the liq^uidation of any entry is suspended, the Secretary shall by regulation require that notice of the suspension be provided, in such manner as the Secretary considers appropriate, to the importer of record and to any authorized agent and surety of such importer of record. "(d) REMOVAL OF SUSPENSION.—When a suspension required by statute or court order is removed, the Customs Service shall liquidate the entry within 6 months after receiving notice of the removal from the Department of Commerce, other agency, or a court with jurisdiction over the entry. Any entry not liouidated by the Customs Service within 6 months after receiving such notice snail be treated as having been liquidated at the rate of duty,
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