; (2) in paragraph (2), by striking the semicolon and inserting ; and ; (3) by striking paragraph (3); and (4) by redesignating paragraph (4) as paragraph (3). (d) Technical amendment Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ), as amended by this section, is further amended by striking the Customs Service each place it appears and inserting U.S. Customs and Border Protection . 303. Expansion of liability for aiding unlawful importation and exportation Section 596 of the Tariff Act of 1930 ( 19 U.S.C. 1595a ) is amended— (1) by amending subsection (b) to read as follows: (b) Penalty (1) In general A person is liable for a penalty not to exceed the domestic value of an article or articles introduced or attempted to be introduced into the United States contrary to law if the person directs, assists financially or otherwise, or is in any way concerned in— (A) the importation, introduction, bringing in, unlading, landing, removal, concealing, harboring, or subsequent transportation of the article or articles; or (B) the attempted importation, introduction, bringing in, unlading, landing, removal, concealing, harboring, or subsequent transportation of the article or articles. (2) Seizure not required The penalty specified in paragraph (1) applies with respect to a person described in that paragraph without regard to whether the article or articles described in that paragraph were seized. ; (2) in subsection (d)— (A) by striking Merchandise exported and inserting the following: “ Merchandise exported contrary to law .— (1) In general Merchandise exported ; (B) by striking shall and inserting may