The implementation by the United States of a reciprocal tariff policy shall be deemed a cause of force majeure as prescribed under Paragraph 1, Article 52 of the Enforcement Rules of the Customs Act. Where a manufacturer, being directly or indirectly affected in its exportation during the period of assessment or implementation of such policy, is thereby unable to apply for a refund or offsetting of import duties on raw materials within the time limit set forth in Paragraph 3, Article 63 of the Customs Act, the application period may be extended for one (1) year in accordance with Paragraph 4 of the same Article.