SEC. 4101. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.

(a) EXTENSION OF DUTY-FREE TREATMENT UNDER SYSTEM.-Section 505 of the Trade Act of 1974 (19 U.S.C. 2465(a)) is amended by striking ‘‘September 30, 2001’’ and inserting ‘‘December 31, 2006’’.

(b) RETROACTIVE APPLICATION FOR CERTAIN LIQUIDATIONS AND RELIQUIDATIONS.-

(1) IN GENERAL.-Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, and subject to paragraph (2), the entry-

(A) of any article to which duty-free treatment under title V of the Trade Act of 1974 would have applied if the entry had been made on September 30, 2001,

(B) that was made after September 30, 2001, and before the date of the enactment of this Act, and

(C) to which duty-free treatment under title V of that Act did not apply, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry.

(2) REQUESTS.-Liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service-

(A) to locate the entry; or

(B) to reconstruct the entry if it cannot be located.

(3) DEFINITION.-As used in this subsection, the term ‘‘entry’’ includes a withdrawal from warehouse for consumption.

(a) ELIGIBILITY FOR GENERALIZED SYSTEM OF PREFERENCES.-Section 502(b)(2)(F) of the Trade Act of 1974 (19 U.S.C. 2462(b)(2)(F)) is amended by striking the period at the end and inserting ‘‘or such country has not taken steps to support the efforts of the United States to combat terrorism.’’.

(b) DEFINITION OF INTERNATIONALLY RECOGNIZED WORKER RIGHTS.-Section 507(4) of the Trade Act of 1974 (19 U.S.C. 2467(4)) is amended by amending subparagraph (D) to read as follows:

‘‘(D) a minimum age for the employment of children, and a prohibition on the worst forms of child labor, as defined in paragraph (6); and’’.