; and (2) before the date of enactment of this Act, shall be liquidated or reliquidated as though such entry occurred on December 31, 2020. (c) Requests A liquidation or reliquidation may be made under subsection (b) with respect to an entry 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 locate the entry; or (2) to reconstruct the entry if it cannot be located. (d) Payment of amounts owed Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of a covered article under subsection (b) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be). (e) Definitions In this section— (1) the term “covered article” means an article from a country that is a beneficiary developing country under title V of the Trade Act of ( 19 U.S.C. 2461 et seq. ) as of December 31, 2020; and (2) the terms “enter” and “entry” include a withdrawal from a warehouse for consumption.