Lowering Input Costs for American Farmers Act

This Act may be cited as the Lowering Input Costs for American Farmers Act.
Notwithstanding any other provision of law, including the Tariff Act of 1930 (19 U.S.C. 1304 et seq.), beginning on the date that is 7 days after the date of the enactment of this Act, any duty imposed under section 122 or 301 of the Trade Act of 1974 (19 U.S.C. 2132 and 2411) shall not apply to any article—
classified under heading 3103 or 3105 of the Harmonized Tariff Schedule of the United States; and
imported from the Kingdom of Morocco.
Effective on the date that is 4 business days after the date of the enactment of this Act, the countervailing duty orders issued with respect to phosphate fertilizers imported from the Kingdom of Morocco and the Russian Federation (issued on April 7, 2021) shall have no force or effect with respect to imports from the Kingdom of Morocco.
Beginning on the date described in subsection (a), the Secretary of Commerce shall promptly take any necessary action to ensure that no duty or cash deposit is collected in violation of subsection (a), with the exception of any duty assessed pursuant to an administrative review that was completed before the date described in subsection (a).
Not later than 90 days after the date of the enactment of this Act, U.S. Customs and Border Protection shall refund to the importer of record any cash deposits paid by the importer pursuant to the orders described in subsection (a) with respect to an import from the Kingdom of Morocco that do not fall into the exception described in subsection (b).