of an article eligible for a refund under subsection (a), in accordance with such requirements the Commissioner of U.S. Customs and Border Protection may require in order to locate or reconstruct such entry and verify the duties initially paid on such entry. Amounts owed by the United States pursuant to such liquidation or reliquidation shall be paid, with interest, not later than 90 days after the date on which the Secretary determines that such amount is owed. (d) Definitions In this section: (1) Qualified opportunity zone The term qualified opportunity zone means a location designated as a qualified opportunity zone pursuant to section 1400Z–1 of the Internal Revenue Code of 1986 ( 26 U.S.C. 1400Z–1 ). (2) Eligible entity The term eligible entity means an entity that owns or operates one or more manufacturing facilities in a qualified opportunity zone and any entity that the Commissioner of U.S. Customs and Border Protection determines to be related to such an entity. (3) Qualified import The term qualified import means an article with respect to which duties are imposed pursuant to section 301 of the Trade Act of 1974 ( 19 U.S.C. 2411 ) or section 232 of the Trade Expansion Act of 1962 ( 19 U.S.C. 1862 ).