PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2161 be available for reimbursement of inspectional costs (including passenger processing costs) not otherwise reimbursed under this section, and shall be available only to the extent provided in appropriations Acts.", and (4) in paragraph (3) of subsection (j), by striking "September 30, 1998" and inserting "September 30, 2003". (b) EFFECTIVE DATE.—The amendments made by this section 19 USC 58c note. shall take effect on the date the Agreement enters into force with respect to the United States. PART 2—INTERNAL REVENUE CODE AMENDMENTS SEC. 522. AUTHORITY TO DISCLOSE CERTAIN TAX INFORMATION TO THE UNITED STATES CUSTOMS SERVICE. (a) IN GENERAL.—Subsection (1) of section 6103 of the Internal Revenue Code of 1986 (relating to confidentiality and disclosure 26 USC 6103. of returns and return information) is amended by adding at the end thereof the following new paragraph: "(14) DISCLOSURE OF RETURN INFORMATION TO UNITED STATES CUSTOMS SERVICE. —The Secretary may, upon written request from the Commissioner of the United States Customs Service, disclose to olTicers and employees of the Department of the Treasiiry such return information with respect to taxes imposed by chapters 1 and 6 as the Secret£uy may prescribe by regulations, solely for the purpose of, and only to the extent necessary in— "(A) ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 (19 U.S.C. 1509), or "(B) other actions to recover any loss of revenue, or to collect duties, taxes, and fees, determined to be due and owing pursuant to such audits." (b) CONFORMING AMIINDMENTS,—Paragraphs (3)(A) and (4) of section 6103(p) of such Code are each amended by striking "or (13)" each place it appears and inserting "(13), or (14)". (c) EFFECTIVE DATE. — 26 USC 6io3 (1) IN GENERAL.— The amendments made by this section "°*®- shall take effect on the date the Agreement enters into force with respect to the United States. (2) REGULATIONS—Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury or his delegate shall issue temporary regulations to carry out section 6103(1)(14) of the Internal Revenue Code of 1986, as added by this section. SEC. 523. USE OF ELECTRONIC FUND TRANSFER SYSTEM FOR COLLECTION OF CERTAIN TAXES. (a) GENERAL RULE.—Section 6302 of the Internal Revenue Code of 1986 (relating to mode or time of collection) is amendec^ by 26 USC 6302. redesignating subsection ([h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) USE OF ELECTRONIC FUND TRANSFER SYSTEM FOR COLLEC- TION OF CERTAIN TAXES. — "(1) ESTABLISHMENT OF SYSTEM. — "(A) IN GENERAL. —The Secretary shall prescribe such Regulations. regulations as may be necessary for the development and
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