PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2201 is necessary to enable the Customs Service to determine whether the merchandise may be released from customs custody, and " (ii) notification whether an import activity summary statement will be filed; and "(B) complete the entry by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise, and such other documentation or, piirsuant to an electronic data interchange system, such other information as is necessary to enable the Customs Service to— "(i) properly assess duties on the merchandise, (ii) collect accurate statistics with respect to the merchandise, and "(iii) determine whether any other applicable requirement of law (other than a reqmrement relating to release from customs custody) is met.
- (2)(A) The docimientation or information required under Regulations.
paragraph (1) with respect to any imported merchandise shall be filed or transmitted in such manner and within such time periods as the Secretary shall by regulation prescribe. Such regulations shall provide for the filing of import activity summary statements, (:x)vering entries or warehouse withdrawals made during a calendar month, within such time period as is prescribed in regulations but not to exceed the 20th day following such calendar month. "(B) When an entry of merchandise is made under this section, the reqmred documentation or information shall be filed or electronically transmitted either by the owner or purchaser of the merchandise or, when appropriately designated by the owner, purchaser, or consignee of the merchandise, a person holding a valid license under section 641. When a consignee declares on entry that he is the owner or purchaser of merchandise the Customs Service may, without liability, accept the declaration. For the purposes of this Act, the importer of record must be one of the parties who is eligible to file the documentation or information required by this section. "(C) The Secretary, in prescribing regulations to carry out this subsection, shall establish procedures which insure the accuracy and timeliness of import statistics, particularly statistics relevant to the classification and valuation of imports. Corrections of errors in such statistical data shall be transmitted immediately to the Director of the Bureau of the Census, who shall make corrections in the statistics maintained by the Bureau. The Secretary shall also provide, to the maximimi extent practicable, for the protection of the revenue, the enforce- - ment of laws govciming the importation and exportation of merchandise, the facilitation of the commerce of the United States, and the equal treatment of all importers of record of imported merchandise. "(b) RECONCILIATIOI^I. — " (1) IN GENEii\L.— ^A party that electronically transmits an entry summary or import activity siunmary statement may at the time of filing such summary or statement notify the Customs Service of his intention to file a reconciliation pursuant to such regulations as the Secretary may prescribe. Such rec-