; mitigation A penalty imposed under this subsection may be remitted or mitigated, as appropriate, under section 618. (7) Definition In this subsection, the terms provide , providing , and provision , with respect to documentation or information provided to U.S. Customs and Border Protection, include— (A) the submission or transmission of the documentation or information; and (B) otherwise making available to U.S. Customs and Border Protection the documentation or information in accordance with such terms and conditions as the Secretary may by regulation prescribe. . (b) Regulations Section 498 of the Tariff Act of 1930 ( 19 U.S.C. 1498 )— (1) in subsection (a), by striking paragraph (12) and inserting the following: (12) Subject to subsection (c), articles eligible for an administrative exemption under section 321(a)(2)(C). ; and (2) by adding at the end the following: (c) Requirements with respect to articles eligible for administrative exemptions In prescribing rules and regulations under subsection (a)(12) with respect to articles eligible for an administrative exemption under section 321(a)(2)(C), the Secretary shall require that, when such an article is entered, the required documentation or information be filed or electronically transmitted by— (1) one of the parties qualifying to make entry, as specified by the Secretary by regulation