1. Reliquidation of certain steel and aluminum products retroactively eligible for exclusion from additional duties (a) In general Notwithstanding section 514 of the Tariff Act of 1930 ( 19 U.S.C. 1514 ) or any other provision of law, U.S. Customs and Border Protection shall liquidate or reliquidate each entry of a covered product on which duties under section 232 of the Trade Expansion Act of 1962 ( 19 U.S.C. 1862 ) were paid before the date of the enactment of this Act without an assessment of such duties. (b) Requests A liquidation or reliquidation may be made under subsection (a) with respect to an entry of an article only if a request therefor is filed with U.S. Customs and Border Protection, not later than 180 days after the date of the enactment of this Act, that contains sufficient information to enable U.S. Customs and Border Protection— (1) to identify and reconstruct the entry, if necessary; and (2) to verify that the article is a covered product. (c) Refunds Any refunds owed by the United States pursuant to the liquidation or reliquidation of an entry under this section shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be). (d) Definitions In this section: (1) Covered product The term covered product means a product that— (A) is eligible for exclusion from additional duties imposed by the President under section 232 of the Trade Expansion Act of 1962 ( 19 U.S.C. 1862 ) on imports of— (i) steel articles classifiable under heading 9903.80.01 of the Harmonized Tariff Schedule of the United States; or (ii) aluminum articles classifiable under heading 9903.85.01 of such Schedule; and (B) was granted such exclusion through an approval for retroactive application issued by the Department of Commerce during 2020 or 2021. (2) Enter; entry The terms enter and entry include a withdrawal from warehouse for consumption.