means, with respect to any qualified manufacturer, the relocation of the manufacturing of any tangible personal property from the People’s Republic of China to a Latin American or Caribbean country. (B) Relocation of property not required For purposes of subparagraph (A), manufacturing shall not fail to be treated as relocated merely because property used in such manufacturing was not relocated. (C) Relocation of not less than equivalent productive capacity required For purposes of subparagraph (A), manufacturing shall not be treated as relocated unless the property manufactured in a Latin American or Caribbean country is substantially identical to the property previously manufactured in the People’s Republic of China and the increase in the units of production of such property in a Latin American or Caribbean country by the qualified manufacturer is not less than the reduction in the units of production of such property by such qualified manufacturer in the People’s Republic of China. (c) Qualified manufacturer For purposes of this section, the term qualified manufacturer means any person— (1) which is engaged in the trade or business of manufacturing any tangible personal property, (2) with respect to which the Secretary of the Treasury (or the Secretary’s delegate) has made the determination described in section 5(a)(1), and (3) which has entered into a binding agreement with such Secretary (or such delegate) to meet the requirements of section 5(a)(2) which is enforceable under terms similar to the terms of section 5(b). 11. Definitions In this Act: (1) DFC The term DFC means the United States International Development Finance Corporation. (2) Qualified corporation The term qualified corporation does not include a State-owned enterprise. (3) Qualified moving costs defined The term qualified moving costs means— (A) the costs of moving inventory, equipment, and supplies from the People’s Republic of China to a Latin American or Caribbean country