Inserts a new section (592B) into the Tariff Act of 1930 (title 19) establishing a private civil cause of action for certain fraudulent or grossly negligent violations of 19 U.S.C. 1592(a), specifying remedies, intervention rights for the United States, information-sharing obligations, and definitions of interested party, competing merchandise, and like merchandise.

Modifies 19 U.S.C. 1592 by (1) redesignating current paragraph (2) of subsection (a) as paragraph (3) and inserting a new paragraph (2) that creates a presumption of knowledge for purchasers buying from second or subsequent affiliated persons determined to have violated subsection (a) by fraud or gross negligence (and defining 'affiliated person' by reference to section 771(33)); and (2) amending subsection (c) to (a) adjust wording for the fraudulent-violation penalty and add an 'Additional penalties' clause prohibiting importation for five years after final judgment for the violator and its affiliated persons; and (b) revise the grossly negligent-violation penalty provisions (changing certain penalty multipliers/language) and add an 'Additional penalties' clause prohibiting importation for two years after final judgment for the violator and its affiliated persons, with affiliated-person definitions referencing section 771(33).

Redesignates existing subsections (c) and (d) as (d) and (e), and inserts a new subsection (c) that (1) makes persons found by U.S. Customs and Border Protection or a court to have committed fraudulent or grossly negligent violations of 19 U.S.C. 1592(a), and their affiliated persons, ineligible for the importer of record program; (2) requires the Secretary to revoke importer of record numbers for such persons upon a subsequent determination; and (3) defines 'affiliated person' by reference to 19 U.S.C. 1677(33) and allows CBP to deem persons affiliated based on specified indicia (e.g., similarities in merchandise, common exporters/shippers, historical import volumes).