; and (B) section 13031(b)(10)(B) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good. (3) Entered or released defined In this subsection, the term entered or released has the meaning given that term in section 13031(b)(8)(E) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(b)(8)(E) ). 204. Disclosure of incorrect information; false certifications of origin; denial of preferential tariff treatment (a) Disclosure of incorrect information Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ) is amended— (1) in subsection (c), by striking paragraph (5) and inserting the following: (5) Prior disclosure regarding claims under the USMCA An importer shall not be subject to penalties under subsection (a) for making an incorrect claim that a good qualifies as an originating good under section 202 of the United States-Mexico-Canada Agreement Implementation Act if the importer, in accordance with regulations prescribed by the Secretary of the Treasury, promptly makes a corrected declaration and pays any duties owing with respect to that good.