PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2095 Trade Agreement Implementation Act) or to Canada during such time as the United States-Canada Free- Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada,". (c) DISCLOSURE OF INCORRECT INFORMATION.— Section 592 of the Tariff Act of 1930 (19 U.S.C. 1592) is amended— (1) in subsection (c)— (A) by redesignating paragraph (5) as paragraph (6); and (B) by inserting after paragraph (4) the following new paragraph: '(5) PRIOR DISCLOSURE REGARDING NAFTA CLAIMS. —An importer shall not be subject to penalties under subsection (a) for making an incorrect claim lor preferential t€uiff treatment under section 202 of the North American Free Trade Agreement Implementation Act if the importer— "(A) has reason to believe that the NAFTA Certificate of Origin (as defined in section 508(b)(l)) on which the claim was based contains incorrect information; and "(B) in accordance with regulations issued by the Secretary, voluntarily and promptly makes a corrected declaration and pays any duties owing.; and (2) by adding at the end the following new subsection: "(f) FALSE CERTIFICATIONS REGARDING EXPORTS TO NAFTA COUNTRIES.— "(1) IN GENERAL.—Subject to paragraph (3), it is unlawful Fraud. for any person to certify falsely, by nraud, gross negligence, or negligence, in a NAFTA Certificate of Ongin (as defined in section 508(b)(l)) that a good to be exported to a NAFTA country (as defined in section 2(4) of the North American Free Trade Agreement Implementation Act) qualifies under the rules of origin set out in section 202 of that Act. "(2) APPLICABLE PROVISIONS.— The procedures and penalties of this section that applv to a violation of subsedion (a) also apply to a violation or paragraph (1), except tiiat— "(A) subsection (d) does not apply, and "(B) subsection (c)(5) applies only if the person voluntarily and promptly provides, to all persons to whom the person provided the NAFTA Certificate of Origin, written notice of the falsity of the Certificate. "(3) EXCEPTION.—A person may not be considered to have violated paragraph (1) if— (A) the information was correct at the time it was provided in a NAFTA Certificate of Origin but was later rendered incorrect due to a change in circumstances; and "(B) the person voluntarily and promptly provides written notice of the change to all persons to whom the person provided the Certificate of Origin.". SEC. 206. REUQUIDATION OF ENTRIES FOR NAFTA-ORIGIN GOODS. Section 520 of the Tariff Act of 1930 (19 U.S.C. 1520) is amended b^ adding at the end the following new subsection: "(d) Notwithstanding the fact that a valicT protest was not Regulations. filed, the Customs Service may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to refund any excess duties pcdd on a good qualifying under the rules of origin set out in section 202 of the North American Free Trade Agreement
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