; and (II) determining the liability of any person for— (aa) fines and penalties; and (bb) duty, fees, and taxes that may be due to the United States. ; and (3) in paragraph (2)— (A) in subparagraph (A)— (i) by redesignating clauses (ii), (iii), and (iv) as clauses (iii), (iv), and (v), respectively, and by moving such clauses, as so redesignated, 2 ems to the left; (ii) by striking (A) the person who— and all that follows through Act), and inserting the following: (A) (i) a person that imported, or knowingly caused to be imported, merchandise into the customs territory of the United States, or participated in, facilitated, or was otherwise knowingly connected or related to the importation of merchandise; (ii) a vehicle producer whose good is subject to a claim of preferential tariff treatment under the USMCA (as defined in section 3 of the United States-Mexico-Canada Agreement Implementation Act ( 19 U.S.C. 4502 )), ; (iii) in clause (iii), as redesignated by clause (i), by inserting a person that before exported merchandise ; (iv) in clause (iv), as so redesignated— (I) by inserting a person that before transported ; and (II) by striking storage, or and inserting storage, ; (v) in clause (v), as so redesignated— (I) by inserting a person that before filed ; and (II) by striking the Customs Service; and inserting the following: U.S. Customs and Border Protection, or submitted, transmitted, or otherwise made available or visible to U.S. Customs and Border Protection documentation or information under the customs and trade laws of the United States (as defined in section 2 of the Trade Facilitation and Trade Enforcement Act of 2015 ( 19 U.S.C. 4301 )) administered by U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement, or ; and (vi) by adding at the end the following: (v) an owner or operator of a commercial or marketing platform or marketplace through which merchandise that is imported into the United States is offered for sale or purchase within the United States;