((a)) ** In general** The Secretary of Treasury shall periodically verify the declarations made by a United States importer pursuant to , including by determining whether—

((1)) the export price declared by a United States importer pursuant to is the same as the export price provided on the export permit, if any, issued by the country of export; and

((2)) the estimated export charge declared by a United States importer pursuant to is consistent with the determination published by the Under Secretary for International Trade pursuant to .

((b)) ** Examination of books and records**

((1)) ** In general** Any record relating to the importer declaration program required under shall be treated as a record required to be maintained and produced under title V of this Act.section 1683a of this title1

((2)) ** Examination of records** The Secretary of the Treasury is authorized to take such action, and examine such records, under , as the Secretary determines necessary to verify the declarations made pursuant to are true and accurate.section 1509 of this titlesection 1683a(c) of this title