((a)) ** Establishment** Not later than the date that is 180 days after , the Secretary of Homeland Security shall establish an importer of record program to assign and maintain importer of record numbers.February 24, 20162016-02-24

((b)) ** Requirements** The Secretary shall ensure that, as part of the importer of record program, U.S. Customs and Border Protection—

((1)) develops criteria that importers must meet in order to obtain an importer of record number, including—

((A)) criteria to ensure sufficient information is collected to allow U.S. Customs and Border Protection to verify the existence of the importer requesting the importer of record number;

((B)) criteria to ensure sufficient information is collected to allow U.S. Customs and Border Protection to identify linkages or other affiliations between importers that are requesting or have been assigned importer of record numbers; and

((C)) criteria to ensure sufficient information is collected to allow U.S. Customs and Border Protection to identify changes in address and corporate structure of importers;

((2)) provides a process by which importers are assigned importer of record numbers;

((3)) maintains a centralized database of importer of record numbers, including a history of importer of record numbers associated with each importer, and the information described in subparagraphs (A), (B), and (C) of paragraph (1);

((4)) evaluates and maintains the accuracy of the database if such information changes; and

((5)) takes measures to ensure that duplicate importer of record numbers are not issued.

((c)) ** Report** Not later than one year after , the Secretary shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the importer of record program established under subsection (a).February 24, 20162016-02-24

((d)) ** Number defined** In this section, the term “number”, with respect to an importer of record, means a filing identification number described in section 24.5 of title 19, Code of Federal Regulations (or any corresponding similar regulation) that fully supports the requirements of subsection (b) with respect to the collection and maintenance of information.