A bill to provide for the liquidation or reliquidation of certain entries of steel and aluminum products retroactively approved for exclusion from certain duties during the COVID-19 pandemic.

This bill allows U.S. Customs and Border Protection to refund duties paid on specific steel and aluminum imports during the pandemic. It applies to importers who paid duties on covered steel (classified under 9903.80.01) or aluminum (9903.85.01) products that were retroactively approved for exclusion from tariffs in 2020-2021. Importers must submit a request within 180 days of the bill’s enactment, and refunds must be issued within 90 days of processing. The refund is paid without interest, reversing duties that should have been waived under prior pandemic-era exclusions.