; 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; ; and (B) in the flush text following subparagraph (D), by striking records, as defined in subsection (d)(1)(A) and inserting records, which may include records defined in subsection (d)(1)(A) . (b) Definition of records Section 509(d)(1)(A) of the Tariff Act of 1930 ( 19 U.S.C. 1509(d)(1)(A) ) is amended— (1) in clause (i), by striking ; or and inserting a semicolon; (2) in clause (ii), by striking the period at the end and inserting ; or ; and (3) by adding at the end the following: (iii) that pertain to nonpayment of all or a portion of any lawful duties, taxes, or fees that may be due to the United States. . (c) Identification of records and information Section 509(e) of the Tariff Act of 1930 ( 19 U.S.C. 1509(e) ) is amended to read as follows: (e) Identification of records and information The Commissioner of U.S. Customs and Border Protection shall prescribe regulations identifying the records and information required to be maintained and produced under subsection (a)(1)(A). . (d) Technical amendments Section 509 of the Tariff Act of 1930, 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 . 104. Use of mandatory advance electronic information for cargo Section 343 of the Customs Border Security Act of 2002 ( 19 U.S.C. 1415 ) is amended— (1) in subsection (a)— (A) in paragraph (2), in the first sentence, by striking cargo safety and all that follows through Customs Service and inserting compliance with 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