Sec. 1. SHORT TITLE

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## SECTION 1 SHORT TITLE ###

(a)Short Title This Act may be cited as the “United States-Korea Free Trade Agreement Implementation Act”. ###

(b)Table of Contents The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Purposes. Sec. 3. Definitions. TITLE I—APPROVAL OF, AND GENERAL PROVISIONS RELATING TO, THE AGREEMENT Sec. 101. Approval and entry into force of the Agreement. Sec. 102. Relationship of the Agreement to United States and State law. Sec. 103. Implementing actions in anticipation of entry into force and initial regulations. Sec. 104. Consultation and layover provisions for, and effective date of, proclaimed actions. Sec. 105. Administration of dispute settlement proceedings. Sec. 106. Arbitration of claims. Sec. 107. Effective dates; effect of termination. TITLE II—CUSTOMS PROVISIONS Sec. 201. Tariff modifications. Sec. 202. Rules of origin. Sec. 203. Customs user fees. Sec. 204. Disclosure of incorrect information; false certifications of origin; denial of preferential tariff treatment. Sec. 205. Reliquidation of entries. Sec. 206. Recordkeeping requirements. Sec. 207. Enforcement relating to trade in textile or apparel goods. Sec. 208. Regulations. TITLE III—RELIEF FROM IMPORTS Sec. 301. Definitions. Subtitle A—Relief From Imports Benefitting From the Agreement Sec. 311. Commencing of action for relief. Sec. 312. Commission action on petition. Sec. 313. Provision of relief. Sec. 314. Termination of relief authority. Sec. 315. Compensation authority. Sec. 316. Confidential business information. Subtitle B—Motor Vehicle Safeguard Measures Sec. 321. Motor vehicle safeguard measures. Subtitle C—Textile and Apparel Safeguard Measures Sec. 331. Commencement of action for relief. Sec. 332. Determination and provision of relief. Sec. 333. Period of relief. Sec. 334. Articles exempt from relief. Sec. 335. Rate after termination of import relief. Sec. 336. Termination of relief authority. Sec. 337. Compensation authority. Sec. 338. Confidential business information. Subtitle D—Cases Under Title II of the Trade Act of 1974 Sec. 341. Findings and action on Korean articles. TITLE IV—PROCUREMENT Sec. 401. Eligible products. TITLE V—OFFSETS Sec. 501. Increase in penalty on paid preparers who fail to comply with earned income tax credit due diligence requirements. Sec. 502. Requirement for prisons located in the United States to provide information for tax administration. Sec. 503. Rate for merchandise processing fees. Sec. 504. Extension of customs user fees. Sec. 505. Time for payment of corporate estimated taxes.