“(a) Extension.—
[Amended section 3206 of this title.]
“(b) Treatment of Certain Apparel Articles.—
[Amended section 3203 of this title.]
“(c) Effective Date.—“(1) In general.—The amendments made by this section shall apply to articles entered on or after the 15th day after the date of the enactment of this Act [Oct. 21, 2011].
“(2) Retroactive application for certain liquidations and reliquidations.—“(A) In general.—Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to subparagraph (B), any entry of an article to which duty-free treatment or other preferential treatment under the Andean Trade Preference Act [19 U.S.C. 3201 et seq.] would have applied if the entry had been made on February 12, 2011, that was made—“(i) after February 12, 2011, and
“(ii) before the 15th day after the date of the enactment of this Act,
shall be liquidated or reliquidated as though such entry occurred on the date that is 15 days after the date of the enactment of this Act.
“(B) Requests.—A liquidation or reliquidation may be made under subparagraph (A) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection—“(i) to locate the entry; or
“(ii) to reconstruct the entry if it cannot be located.
“(C) Payment of amounts owed.—Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of an article under subparagraph (A) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be).
“(3) Definition.—As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption.
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