107 STAT. 2212 PUBLIC LAW 103-182—DEC. 8, 1993 dise or baggage so unladen for which entry is not made within Regulations. the time prescribed by law or regulation. The Secretary shall by regulation prescribe administrative penalties not to exceed $1,000 for each bill of lading for which notice is not given. Any such administrative penalty shall be subject to mitigation ana remittance under section 618. Such unentered merchandise or baggage shall be the responsibility of the master or person in charge of the importing vessel or vehicle, or agent thereof, until it is removed from the carrier's control in accordance with section 490. "; and (4) by striking out "the appropriate customs officer" and "such customs officer" wherever they appear and inserting "the Customs Service". SEC. 657. DECLARATIONS. Section 485 (19 U.S.C. 1486) is amended— (1) by amending subsection (a)— (A) by inserting "or transmit electronically" after "file", and (B) by inserting "and manner" after "form"; (2) by amending subsection (d)— (A) by striking out "A importer" and inserting "An importer", and (B) by striking out "a importer" and inserting "an importer"; and (3) by inserting after subsection (0 the following new subsection: " (g) EXPORTED MERCHANDISE RETURNED AS UNDELIVERABLE.— Regulations. With respect to any importation of merchandise to which General Headnote 4(e) of the Harmonized Tariff Schedule of the United States applies, any person who gained any benefit from, or met any obligation to, the United States as a result of the prior exportation of such merchandise shall, in accordance with regulations prescribed by the Secretary, within a reasonable time inform the Customs Service of the return of the merchandise.". SEC. 658. GENERAL ORDERS. Section 490 (19 U.S.C. 1490) is amended— (1) by amending subsection (a) to read as follows: "(a) INCOMPLETE ENTRY. — " (1) Whenever— "(A) the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary; "(B) the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest; "(C) in the opinion of the Customs Service, the entry of imported merchandise C£mnot be made for want of proper documents or other cause; or "(D) the Customs Service believes that any merchandise is not correctly and legally invoiced; the carrier (unless subject to subsection (c)) shall notify the bonded warehouse of such imentered merchandise. "(2) After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until—
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