§ 1313. Drawback and refunds

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1930

   Pub. L. 71–497 · 46 Stat. 590

   Enacted · 19 U.S.C. § 1313

   June 17, 1930, ch. 497, title III, § 313, 46 Stat. 693

   Source evidence

   Code source credit
   June 17, 1930, ch. 497, title III, § 313, 46 Stat. 693

2. 1936

   Public Law not identified

   Inserted · 19 U.S.C. § 1313(d)

   Subsec. (d). Act June 26, 1936, inserted second par

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (d). Act June 26, 1936, inserted second par.

3. 1951

   Public Law not identified

   Changed · 19 U.S.C. § 1313(b)

   Subsec. (b). Act Aug. 8, 1951, extended the provisions of such subsection to flaxseed and linseed, and flaxseed and linseed oil, and omitted “(or shipment to the Philippine Islands)” before “of any such articles”

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act Aug. 8, 1951, extended the provisions of such subsection to flaxseed and linseed, and flaxseed and linseed oil, and omitted “(or shipment to the Philippine Islands)” before “of any such articles”.

4. 1953

   Public Law not identified

   Substituted · 19 U.S.C. § 1313(b)

   Subsec. (b). Act Aug. 8, 1953, § 12(a), extended from one year to three years the period during which substitution for drawback purposes may be made

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act Aug. 8, 1953, § 12(a), extended from one year to three years the period during which substitution for drawback purposes may be made.

5. 1953

   Public Law not identified

   Changed · 19 U.S.C. § 1313(c)

   Subsec. (c). Act Aug. 8, 1953, § 12(b), extended the period during which the merchandise can be returned to customs custody for exportation from thirty days to ninety days or such longer period as the Secretary of the Treasury may allow; and provided for the refunding of duties in cases where the merchandise upon which the duties have been paid was sent to the consignee without his consent

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (c). Act Aug. 8, 1953, § 12(b), extended the period during which the merchandise can be returned to customs custody for exportation from thirty days to ninety days or such longer period as the Secretary of the Treasury may allow; and provided for the refunding of duties in cases where the merchandise upon which the duties have been paid was sent to the consignee without his consent.

6. 1953

   Public Law not identified

   1. Substituted · 19 U.S.C. § 1313(h)

      Subsec. (h). Act Aug. 8, 1953, § 12(c), substituted reference to “this section” for “this section or of section 152a of this title (relating to drawback on shipments to the Philippine Islands),”; struck out another reference to the Philippine Islands;

   2. Substituted · 19 U.S.C. § 1313(h)

      Subsec. (h). Act Aug. 8, 1953, § 12(c), substituted “five years” for “three years”

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (h). Act Aug. 8, 1953, § 12(c), substituted reference to “this section” for “this section or of section 152a of this title (relating to drawback on shipments to the Philippine Islands),”; struck out another reference to the Philippine Islands; and substituted “five years” for “three years”.

7. 1953

   Public Law not identified

   Changed · 19 U.S.C. § 1313(i)

   Subsec. (i). Act Aug. 8, 1953, § 12(c), broadened the authority of the Secretary of the Treasury to make such regulations for the administration of the drawback provisions as may be necessary

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (i). Act Aug. 8, 1953, § 12(c), broadened the authority of the Secretary of the Treasury to make such regulations for the administration of the drawback provisions as may be necessary.

8. 1956

   Public Law not identified

   Inserted · 19 U.S.C. § 1313(b)

   Subsec. (b). Act Aug. 6, 1956, inserted “or printing papers, coated or uncoated,” after “linseed oil,” wherever appearing

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act Aug. 6, 1956, inserted “or printing papers, coated or uncoated,” after “linseed oil,” wherever appearing.

9. 1958

   Pub. L. 85–673 § 1 · 72 Stat. 624

   Substituted · 19 U.S.C. § 1313(b)

   Pub. L. 85–673 substituted “merchandise” for “sugar, or metal, or ore containing metal, or flaxseed or linseed, or flaxseed or linseed oil, or printing papers coated or uncoated,” after “duty-paid” and “allowable had the”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 85–673 substituted “merchandise” for “sugar, or metal, or ore containing metal, or flaxseed or linseed, or flaxseed or linseed oil, or printing papers coated or uncoated,” after “duty-paid” and “allowable had the”.

10. 1968

    Pub. L. 90–630 § 2(b) · 82 Stat. 1328

    Changed · 19 U.S.C. § 1313(d)

    Pub. L. 90–630 permitted, under Treasury regulations, the drawback of tax with regard to distilled spirits exported as ships’ stores where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 90–630 permitted, under Treasury regulations, the drawback of tax with regard to distilled spirits exported as ships’ stores where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant.

    Enacted provision · exact public law section
    (b) The second paragraph of section 313(d) of the Tariff Act of 46 Stat. 694; 49 Stat. 1960. 1930, as amended (19 U.S.C. 1313(d)) (relating to drawback) is amended— (1) by inserting “or determined” after “been paid” each place it appears, (2) by striking out the colon and the proviso, and (3) by adding at the end thereof the following new sentence: “In the case of distilled spirits, the preceding sentence shall not apply unless the claim for drawback is filed by the bottler or packager of the spirits and unless such spirits have been stamped or restamped, and marked, especially for export, under regulations prescribed by the Commissioner of Internal Revenue, with I he approval of the Secretary of the Treasury.”

11. 1971

    Pub. L. 91–692 § 3(a) · 84 Stat. 2075

    1. Added · 19 U.S.C. § 1313(h)(k)

       Pub. L. 91–692 added subsec. (h)

    2. Redesignated · 19 U.S.C. § 1313(h)(k)

       Pub. L. 91–692 redesignated former subsecs. (h) to (j) as (i) to (k), respectively

    Source evidence

    Code amendment note
    Subsecs. (h) to (k). Pub. L. 91–692 added subsec. (h) and redesignated former subsecs. (h) to (j) as (i) to (k), respectively.

    Enacted provision · exact public law section
    (a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by redesignating subsections (h), (i), and (j) as (i), (j), and (k), respectively, and by inserting after subsection (g) the following new subsection: “(h) Upon the exportation of jet aircraft engines manufactured or produced abroad that have been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts, there shall be refunded, upon satisfactory proof that such imported merchandise has been so used, the duties which have been paid thereon, in amounts not less than $100.”

12. 1980

    Pub. L. 96–609 § 201(a) · 94 Stat. 3555

    1. Added · 19 U.S.C. § 1313(j)(l)

       Pub. L. 96–609, § 201(a), added subsec. (j)

    2. Redesignated · 19 U.S.C. § 1313(j)(l)

       Pub. L. 96–609, § 201(a), redesignated former subsecs. (j) and (k) as (k) and (l), respectively

    Source evidence

    Code amendment note
    Subsecs. (j) to (l). Pub. L. 96–609, § 201(a), added subsec. (j) and redesignated former subsecs. (j) and (k) as (k) and (l), respectively.

    Enacted provision · exact public law section
    (a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (1) by redesignating subsections (j) and (k) as subsections (k) and (1), respectively; and (2) by inserting immediately after subsection (i) the following: “(j) Same Condition Drawback.— (1) If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law because of its importation— “(A) is, before the close of the three-year period beginning on the date of importation— “(i) exported in the same condition as when imported, or “(ii) destroyed under Customs supervision; and “(B) is not used within the United States before such exportation or destruction; then upon such exportation or destruction 99 per centum of the amount of each such duty, tax, and fee so paid shall be refunded as drawback. “(2) The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).”.

13. 1984

    Trade and Tariff Act of 1984

    Pub. L. 98–573 § 202(1) · 98 Stat. 2948

    1. Redesignated · 19 U.S.C. § 1313(j)(2)(4)

       Pub. L. 98–573, § 202(1), redesignated par. (2), relating to the performing of incidental operations, as (4)

    2. Inserted · 19 U.S.C. § 1313(j)(2)(4)

       Pub. L. 98–573, § 202(1), inserted after par. (1) new pars. (3) and (4)

    Source evidence

    Code amendment note
    Subsec. (j)(2) to (4). Pub. L. 98–573, § 202(1), redesignated par. (2), relating to the performing of incidental operations, as (4), and inserted after par. (1) new pars. (3) and (4).

    Enacted provision · exact public law section
    (1) by amending subsection (j)— (A) by redesignating paragraph (2) as paragraph (4), and (B) by inserting after paragraph (1) the following new paragraphs: “(3) If there is, with respect to imported merchandise on which was paid any duty, tax, or fee imposed under Federal law because of its importation, any other merchandise (whether imported or domestic) that— “(A) is fungible with such imported merchandise; “(B) is, before the close of the three-year period beginning on the date of importation of the imported merchandise, either exported or destroyed under Customs supervision; “(C) before such exportation or destruction— “(i) is not used within the United States, and “(ii) is in the possession of the party claiming drawback under this paragraph; and “(D) is in the same condition at the time of exportation or destruction as was the imported merchandise at the time of its importation; then upon the exportation or destruction of such other merchandise the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback, but in no case may the total drawback on the imported merchandise, whether available under this paragraph or any other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee. “(4) Packaging material that is imported for use in packaging or repackaging imported merchandise to which paragraph (1) applies shall be eligible under the same conditions provided in such paragraph for refund, as drawback, of 99 per centum of any duty, tax, or fee imposed under Federal law on the importation of such material.”; and

14. 1984

    Trade and Tariff Act of 1984

    Pub. L. 98–573 § 202(2) · 98 Stat. 2948

    1. Added · 19 U.S.C. § 1313(k)(m)

       Pub. L. 98–573, § 202(2), (3), added subsec. (k)

    2. Redesignated · 19 U.S.C. § 1313(k)(m)

       Pub. L. 98–573, § 202(2), (3), redesignated former subsecs. (k) and (l) as (l) and (m), respectively

    Source evidence

    Code amendment note
    Subsecs. (k) to (m). Pub. L. 98–573, § 202(2), (3), added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively.

    Enacted provision · exact public law section
    (2) by redesignating subsections (k) and (1) as subsections (1) and (m), respectively; and

15. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1888(2)(A) · 100 Stat. 2085

    1. Redesignated · 19 U.S.C. § 1313(j)(2); 19 U.S.C. § 1313(j)(3)

       Pub. L. 99–514, § 1888(2)(A), redesignated par. (3) as (2)

    2. Redesignated · 19 U.S.C. § 1313(j)(2); 19 U.S.C. § 1313(j)(3)

       Pub. L. 99–514, § 1888(2)(A), redesignated par. (4) relating to imported packaging material as (3)

    Source evidence

    Code amendment note
    Subsec. (j)(2), (3). Pub. L. 99–514, § 1888(2)(A), redesignated par. (3) as (2) and redesignated par. (4) relating to imported packaging material as (3).

    Enacted provision · exact public law section
    (A) by redesignating the paragraphs (3) and (4) inserted by section 202(I)(B) of the Trade and Tariff Act of 1984 as paragraphs (2) and (3), respectively; and

16. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1888(2) · 100 Stat. 2085

    1. Redesignated · 19 U.S.C. § 1313(j)(4)

       Pub. L. 99–514, § 1888(2), redesignated par. (4) relating to imported packaging material as (3)

    2. Amended · 19 U.S.C. § 1313(j)(4)

       Pub. L. 99–514, § 1888(2), amended par. (4) relating to the performing of incidental operations generally. Prior to amendment, such par. (4) read as follows: “The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).”

    Source evidence

    Code amendment note
    Subsec. (j)(4). Pub. L. 99–514, § 1888(2), redesignated par. (4) relating to imported packaging material as (3) and amended par. (4) relating to the performing of incidental operations generally. Prior to amendment, such par. (4) read as follows: “The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).”

    Enacted provision · exact public law section
    (2) Subsection (j) of section 313 (19 U.S.C. 13130)) is amended— (A) by redesignating the paragraphs (3) and (4) inserted by section 202(I)(B) of the Trade and Tariff Act of 1984 as paragraphs (2) and (3), respectively; and (B) by amending the paragraph redesignated as paragraph (4) by section 2O2(1XA) of the Trade and Tariff Act of 1984 to read as follows: “(4) The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on— “(A) the imported merchandise itself in cases to which paragraph (1) applies, or “(B) the merchandise of the same kind and quality in cases to which paragraph (2) applies, that does not amount to manufacture or production for drawback purposes under the preceding provisions of this section shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B) or (2)(C).”.

17. 1988

    United States-Canada Free-Trade Agreement Implementation Act of 1988

    Pub. L. 100–449 title II § 204(c)(3) · 102 Stat. 1851

    Added · 19 U.S.C. § 1313(n); 19 U.S.C. § 1313(o)

    Pub. L. 100–449 temporarily added subsecs. (n) and (o). See Effective and Termination Dates of 1988 Amendment note below

    Source evidence

    Code amendment note
    Subsecs. (n), (o). Pub. L. 100–449 temporarily added subsecs. (n) and (o). See Effective and Termination Dates of 1988 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end thereof the following new subsections: “(n) For purposes of subsections (a), (b), (f), (h), and (j)(2), the shipment on or after January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, to Canada of an article made from or substituted for, as appropriate, a drawback eligible good under section 204(a) of such Act of 1988 does not constitute an exportation. “(o) For purposes of subsection (g), vessels built for Canadian Maritime affairs. account and ownership, or for the Government of Canada, may not be considered to be built for any foreign account and ownership, or for the government of any foreign country, except to the extent that the materials in such vessels are drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988.”.

18. 1990

    Customs and Trade Act of 1990

    Pub. L. 101–382 § 134(a)(1) · 104 Stat. 629

    1. Inserted · 19 U.S.C. § 1313(n)

       Pub. L. 101–382, § 134(a)(1), inserted “, except an article” before “made from”

    2. Substituted · 19 U.S.C. § 1313(n)

       Pub. L. 101–382, § 134(a)(1), substituted comma for “of 1988” before “does not”

    Source evidence

    Code amendment note
    Subsec. (n). Pub. L. 101–382, § 134(a)(1), inserted “, except an article” before “made from” and substituted comma for “of 1988” before “does not”.

    Enacted provision · exact public law section
    (1) Section 313(n) of the Tariff Act of 1930 (19 U.S.C. 1313(n)) is amended— (A) by inserting “, except an article” before “made from or substituted for”, and (B) by striking “of 1988” the second place it appears and inserting a comma.

19. 1990

    Customs and Trade Act of 1990

    Pub. L. 101–382 § 134(a)(2) · 104 Stat. 629

    Inserted · 19 U.S.C. § 1313(o)

    Pub. L. 101–382, § 134(a)(2), inserted at end “This subsection shall apply to vessels delivered to Canadian account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date proclaimed by the President under section 204(b)(2)(B) of the United States-Canada Free-Trade Agreement Implementation Act of 1988).”

    Source evidence

    Code amendment note
    Subsec. (o). Pub. L. 101–382, § 134(a)(2), inserted at end “This subsection shall apply to vessels delivered to Canadian account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date proclaimed by the President under section 204(b)(2)(B) of the United States-Canada Free-Trade Agreement Implementation Act of 1988).”

    Enacted provision · exact public law section
    (2) Section 313(o) of the Tariff Act of 1930 (19 U.S.C. 1313(o)) is amended by adding at the end thereof the following new sentence: “This subsection shall apply to vessels delivered to Canadian Maritime affairs. account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date proclaimed by the President under section 204(b)(2)(B) of the United States-Canada Free-Trade Agreement Implementation Act of 1988).”.

20. 1990

    Customs and Trade Act of 1990

    Pub. L. 101–382 § 484A(a) · 104 Stat. 629

    Added · 19 U.S.C. § 1313(p)

    Pub. L. 101–382, § 484A(a), added subsec. (p)

    Source evidence

    Code amendment note
    Subsec. (p). Pub. L. 101–382, § 484A(a), added subsec. (p).

    Enacted provision · exact public law section
    (a) In General.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end thereof the following new subsection: “(p) Substitution of Crude Petroleum or Petroleum Derivatives.— “(1) Notwithstanding any other provision of this section, in the case of articles, described in headings 2707 through 2715, 2901 and 2902, or 3901 through 3914 (limited to liquids, pastes, powders, granules, and flakes) of the Harmonized Tariff Schedule of the United States, that— “(A) are— “(i) manufactured or produced under subsection (a) or (b) from crude petroleum or petroleum derivatives, or “(ii) imported duty-paid, and “(B) are stored in common storage with other articles of the same kind and quality that are otherwise manufactured or produced, drawback shall be paid on the articles withdrawn for export from such common storage (regardless of the source or origination of the articles withdrawn), if the requirements described in paragraph (2) are met. “(2) The requirements of this paragraph are met if— “(A) inventory records kept on a calendar month basis (not on a daily or transaction-by-transaction basis) demonstrate sufficient quantities of imported duty-paid articles or articles manufactured or produced under subsection (a) or (b) in the common storage against which such withdrawal is designated; “(B) such inventory records reflect deliveries to and withdrawals from such common storage that assure that the drawback paid does not exceed the amount of drawback that would be payable under this section had all of the articles withdrawn from common storage been imported duty-paid or manufactured or produced under subsection (a) or (b); “(C) certificates of delivery or certificates of manufacture and delivery, establishing the drawback eligibility of the imported duty-paid articles or articles manufactured or produced under subsection (a) or (b), when required, are filed with the drawback entry; and “(D) the inventory records of the operator of such common storage are, upon reasonable notice, available to the Customs Service. “(3) For purposes of this subsection— “(A) The term ‘common storage’ includes all articles of the same kind and quality stored at a single facility regardless of the number of bins, tanks, or other containers used. “(B) The term ‘same kind and quality’ means articles that are commercially interchangeable or that are referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States. “(C) The term ‘single facility’ means all storage units under the control and recordkeeping of a single operator adjacent to a manufacturing plant, refinery, warehouse complex, terminal area, airport, bunkering facility, or similar facility.”.

21. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(1) · 107 Stat. 2057

    1. Inserted · 19 U.S.C. § 1313(a)

       Pub. L. 103–182, § 632(a)(1), inserted “or destruction under customs supervision” after “Upon the exportation”, “provided that those articles have not been used prior to such exportation or destruction,” after “use of imported merchandise,”, and “or destruction” after “refunded upon the exportation”

    2. Substituted · 19 U.S.C. § 1313(a)

       Pub. L. 103–182, § 632(a)(1), substituted “by-products produced from imported wheat” for “by-products produced from wheat imported after ninety days after June 17, 1930”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 103–182, § 632(a)(1), inserted “or destruction under customs supervision” after “Upon the exportation”, “provided that those articles have not been used prior to such exportation or destruction,” after “use of imported merchandise,”, and “or destruction” after “refunded upon the exportation”, and substituted “by-products produced from imported wheat” for “by-products produced from wheat imported after ninety days after June 17, 1930”.

    Enacted provision · exact public law section
    (1) Subsection (a) is amended— (A) by inserting “or destruction under customs supervision” after “Upon the exportation”; (B) by inserting “provided that those articles have not been used prior to such exportation or destruction,” after “manufactured or produced in the United States with the use of imported merchandise,”; (C) by inserting “or destruction” after “refunded upon the exportation”; and (D) by striking out “wheat imported after ninety days after the date of the enactment of this Act” and inserting “imported wheat”.

22. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(2) · 107 Stat. 2057

    1. Substituted · 19 U.S.C. § 1313(b)

       Pub. L. 103–182, § 632(a)(2), substituted “any other merchandise (whether imported or domestic)” for “duty-free or domestic merchandise”

    2. Inserted · 19 U.S.C. § 1313(b)

       Pub. L. 103–182, § 632(a)(2), inserted “, or destruction under customs supervision,” after “there shall be allowed upon the exportation”

    3. Substituted · 19 U.S.C. § 1313(b)

       Pub. L. 103–182, § 632(a)(2), substituted “production of the exported or destroyed articles” for “production of the exported articles”

    4. Inserted · 19 U.S.C. § 1313(b)

       Pub. L. 103–182, § 632(a)(2), inserted “, but only if those articles have not been used prior to such exportation or destruction” after “merchandise used therein been imported” and “or destruction under customs supervision” after “but the total amount of drawback allowed upon the exportation”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 103–182, § 632(a)(2), substituted “any other merchandise (whether imported or domestic)” for “duty-free or domestic merchandise”, inserted “, or destruction under customs supervision,” after “there shall be allowed upon the exportation”, substituted “production of the exported or destroyed articles” for “production of the exported articles”, inserted “, but only if those articles have not been used prior to such exportation or destruction” after “merchandise used therein been imported” and “or destruction under customs supervision” after “but the total amount of drawback allowed upon the exportation”.

    Enacted provision · exact public law section
    (2) Subsection (b) is amended— (A) by striking out “duty-free or domestic merchandise” and inserting “any other merchandise (whether imported or domestic)”; (B) by inserting “, or destruction under customs supervision,” after “there shall be allowed upon the exportation”; (C) by inserting “or destroyed” after “notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported”; (D) by inserting “, but only if those articles have not been used prior to such exportation or destruction” after “an amount of drawback equal to that which would have been allowable had the merchandise used therein been imported”; and (E) by inserting “or destruction under customs supervision” after “but the total amount of drawback allowed upon the exportation”.

23. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(3) · 107 Stat. 2057

    Amended · 19 U.S.C. § 1313(c)

    Pub. L. 103–182, § 632(a)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which have been entered or withdrawn for consumption and, within ninety days after release from customs custody, unless the Secretary authorizes in writing a longer time, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 103–182, § 632(a)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which have been entered or withdrawn for consumption and, within ninety days after release from customs custody, unless the Secretary authorizes in writing a longer time, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.”

    Enacted provision · exact public law section
    (3) Subsection (c) is amended to read as follows: “(c) Merchandise Not Conforming to Sample or Specifications.— Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise— “(1) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation; “(2) upon which the duties have been paid; “(3) which has been entered or withdrawn for consumption; and “(4) which, within 3 years after release from the custody of the Customs Service, has been returned to the custody of the Customs Service for exportation or destruction under the supervision of the Customs Service; the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback.”.

24. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 203(c)(1) · 107 Stat. 2057

    1. Substituted · 19 U.S.C. § 1313(j)

       Pub. L. 103–182, § 203(c)(1), (2), substituted “Subject to paragraph (4), if” for “If” in par. (2)

    2. Added · 19 U.S.C. § 1313(j)

       Pub. L. 103–182, § 203(c)(1), (2), added par. (4). See Construction of 1993 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (j). Pub. L. 103–182, § 203(c)(1), (2), substituted “Subject to paragraph (4), if” for “If” in par. (2) and added par. (4). See Construction of 1993 Amendment note below.

    Enacted provision · exact public law section
    (1) by striking out “If” in paragraph (2) and inserting “Subject to paragraph (4), if”; and

25. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(4) · 107 Stat. 2057

    1. Amended · 19 U.S.C. § 1313(j)

       Pub. L. 103–182, § 632(a)(4), amended subsec. (j) generally

    2. Substituted · 19 U.S.C. § 1313(j)

       Pub. L. 103–182, § 632(a)(4), substituting present provisions for provisions which authorized drawbacks for imported merchandise which, upon either exportation or destruction, was in the same condition as when imported

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 103–182, § 632(a)(4), amended subsec. (j) generally, substituting present provisions for provisions which authorized drawbacks for imported merchandise which, upon either exportation or destruction, was in the same condition as when imported.

    Enacted provision · exact public law section
    (4) Subsection (j) is amended to read as follows: “(j) Unused Merchandise Drawback.— “(1) If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law because of its importation— “(A) is, before the close of the 3-year period beginning on the date of importation— “(i) exported, or “(ii) destroyed under customs supervision; and “(B) is not used within the United States before such exportation or destruction; then upon such exportation or destruction 99 percent of the amount of each duty, tax, or fee so paid shall be refunded as drawback. The exporter (or destroyer) has the right to claim drawback under this paragraph, but may endorse such right to the importer or any intermediate party. “(2) If there is, with respect to imported merchandise on which was paid any duty, tax, or fee imposed under Federal law because of its importation, any other merchandise (whether imported or domestic), that— “(A) is commercially interchangeable with such imported merchandise; “(B) is, before the close of the 3-year period beginning on the date of importation of the imported merchandise, either exported or destroyed under customs supervision; and “(C) before such exportation or destruction— “(i) is not used within the United States, and “(ii) is in the possession of, including ownership while in bailment, in leased facilities, in transit to, or in any other manner under the operational control of, the party claiming drawback under this paragraph, if that party— “(I) is the importer of the imported merchandise, or “(II) received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party the imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise); then upon the exportation or destruction of such other merchandise the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback, but in no case may the total drawback on the imported merchandise, whether available under this paragraph or any other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee. “(3) The performing of any operation or combination of operations (including, but not limited to, testing, cleaning, repacking, inspecting, sorting, refurbishing, freezing, blending, repairing, reworking, cutting, slitting, adjusting, replacing components, relabeling, disassembling, and unpacking), not amounting to manufacture or production for drawback purposes under the preceding provisions of this section on— “(A) the imported merchandise itself in cases to which paragraph (1) applies, or “(B) the commercially interchangeable merchandise in cases to which paragraph (2) applies, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B) or (2)(C).”.

26. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(5) · 107 Stat. 2057

    Substituted · 19 U.S.C. § 1313(l)

    Pub. L. 103–182, § 632(a)(5), substituted “the authority for the electronic submission of drawback entries” for “the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 1309(b) of this title shall be filed and completed,”

    Source evidence

    Code amendment note
    Subsec. (l). Pub. L. 103–182, § 632(a)(5), substituted “the authority for the electronic submission of drawback entries” for “the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 1309(b) of this title shall be filed and completed,”.

    Enacted provision · exact public law section
    (5) Subsection (1) is amended by striking out “the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 309(b) shall be filed and completed ” and inserting “the authority for the electronic submission of drawback entries”.

27. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 203(b)(3) · 107 Stat. 2057

    1. Amended · 19 U.S.C. § 1313(n); 19 U.S.C. § 1313(o)

       Pub. L. 103–182, § 203(b)(3), amended subsecs. (n) and (o) generally

    2. Substituted · 19 U.S.C. § 1313(n); 19 U.S.C. § 1313(o)

       Pub. L. 103–182, § 203(b)(3), substituting present provisions for provisions which related to, in subsec. (n), drawback-eligible goods under United States-Canada Free-Trade Agreement Implementation Act of 1988 and, in subsec. (o), vessels built for Canadian account or for Government of Canada

    Source evidence

    Code amendment note
    Subsecs. (n), (o). Pub. L. 103–182, § 203(b)(3), amended subsecs. (n) and (o) generally, substituting present provisions for provisions which related to, in subsec. (n), drawback-eligible goods under United States-Canada Free-Trade Agreement Implementation Act of 1988 and, in subsec. (o), vessels built for Canadian account or for Government of Canada.

    Enacted provision · exact public law section
    (3) Drawback.— Subsections (n) and (o) of section 313 of the Tariff Act of 1930 (19 U.S.C. 1313 (n) and (o)) are amended to read as follows: “(n) (1) For purposes of this subsection and subsection (o)— “(A) the term ‘NAFTA Act’ means the North American Free Trade Agreement Implementation Act; “(B) the terms ‘NAFTA country’ and ‘good subject to NAFTA drawback’ have the same respective meanings that are given such terms in sections 2(4) and 203(a) of the NAFTA Act; and “(C) a refund, waiver, or reduction of duty under paragraph (2) of this subsection or paragraph (1) of subsection (o) is subject to section 508(b)(2)(B). “(2) For purposes of subsections (a), (b), (f), (h), (p), and (q), if an article that is exported to a NAFTA country is a good subject to NAFTA drawback, no customs duties on the good may be refunded, waived, or reduced in an amount that exceeds the lesser of— “(A) the total amount of customs duties paid or owed on the good on importation into the United States, or “(B) the total amount of customs duties paid on the good to the NAFTA country. “(3) If Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates, then for purposes of subsections (a), (b), (f), (h), (j)(2), and (q), the shipment to Canada during the period such Agreement is in operation of an article made from or substituted for, as appropriate, a drawback eligible good under section 204(a) of the United States-Canada Free-Trade Implementation Act of 1988 does not constitute an exportation. “(o) (1) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of a NAFTA country or the government of a NAFTA country, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to NAFTA drawback, the amount of customs duties refunded, waived, or reduced on such materials may not exceed the lesser of the total amount of customs duties paid or owed on the materials on importation into the United States or the total amount of customs duties paid on the vessel to the NAFTA country. “(2) If Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates, then for purposes of subsection (g), vessels built for Canadian account and ownership, or for the Government of Canada, may not be considered to be built for any foreign account and ownership, or for the government of any foreign country, except to the extent that the materials in such vessels are drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Implementation Act of 1988.”.

28. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(6) · 107 Stat. 2057

    1. Amended · 19 U.S.C. § 1313(p)

       Pub. L. 103–182, § 632(a)(6), amended subsec. (p) generally

    2. Substituted · 19 U.S.C. § 1313(p)

       Pub. L. 103–182, § 632(a)(6), substituting present provisions for provisions relating to substitution of crude petroleum or petroleum derivatives

    Source evidence

    Code amendment note
    Subsec. (p). Pub. L. 103–182, § 632(a)(6), amended subsec. (p) generally, substituting present provisions for provisions relating to substitution of crude petroleum or petroleum derivatives.

    Enacted provision · exact public law section
    (6) Subsection (p) is amended to read as follows: “(p) Substitution of Finished Petroleum Derivatives.— “(1) In general.— Notwithstanding any other provision of this section, if— “(A) an article (hereafter referred to in this subsection as the ‘exported article’) of the same kind and quality as a qualified article is exported; “(B) the requirements set forth in paragraph (2) are met; and “(C) a drawback claim is filed regarding the exported article; the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant. “(2) Requirements.— The requirements referred to in paragraph (1) are as follows: “(A) The exporter of the exported article— “(i) manufactured or produced the qualified article in a quantity equal to or greater than the quantity of the exported article, “(ii) purchased or exchanged, directly or indirectly, the qualified article from a manufacturer or producer described in subsection (a) or (b) in a quantity equal to or greater than the quantity of the exported article, “(iii) imported the qualified article in a quantity equal to or greater than the quantity of the exported article, or “(iv) purchased or exchanged, directly or indirectly, an imported qualified article from an importer in a quantity equal to or greater than the quantity of the exported article. “(B) In the case of the requirement described in subparagraph (A)(ii), the manufacturer or producer produced the qualified article in a quantity equal to or greater than the quantity of the exported article. “(C) In the case of the requirement of subparagraph (A)(i) or (A)(ii), the exported article is exported during the period that the qualified article described in subparagraph (A)(i) or (A)(ii) (whichever is applicable) is manufactured or produced, or within 180 days after the close of such period. “(D) In the case of the requirement of subparagraph (A)(i) or (A)(ii), the specific petroleum refinery or production facility which made the qualified article concerned is identified. “(E) In the case of the requirement of subparagraph (A)(iii) or (A)(iv), the exported article is exported within 180 days after the date of entry of an imported qualified article described in subparagraph (A)(iii) or (A)(iv) (whichever is applicable). “(F) Except as otherwise specifically provided in this subsection, the drawback claimant complies with all requirements of this section, including providing certificates which establish the drawback eligibility of articles for which drawback is claimed. “(G) The manufacturer, producer, importer, exporter, and drawback claimant of the qualified article and the exported article maintain all records required by regulation. “(3) Definition of qualified article, etc.— For purposes of this subsection— “(A) The term ‘qualified article’ means an article— “(i) described in— “(I) headings 2707, 2708, 2710, 2711, 2712, 2713, 2714, 2715 2901, and 2902 of the Harmonized Tariff Schedule of the United States, or “(II) headings 3901 through 3914 of such Schedule (as such headings apply to liquids, pastes, powders, granules, and flakes), and “(ii) which is— “(I) manufactured or produced as described in subsection (a) or (b) from crude petroleum or a petroleum derivative, or “(II) imported duty-paid. “(B) An exported article is of the same kind and quality as the qualified article for which it is substituted under this subsection if it is a product that is commercially interchangeable with or referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article. “(C) The term ‘drawback claimant’ means the exporter of the exported article or the refiner, producer, or importer of such article. Any person eligible to file a drawback claim under this subparagraph may designate another person to file such claim. “(4) Limitation on drawback.— The amount of drawback payable under this subsection shall not exceed the amount of drawback that would be attributable to the article— “(A) manufactured or produced under subsection (a) or (b) by the manufacturer or producer described in clause (i) or (ii) of paragraph (2)(A), or “(B) imported under clause (iii) or (iv) of paragraph (2)(A).”.

29. 1993

    North American Free Trade Agreement Implementation Act

    Pub. L. 103–182 § 632(a)(7) · 107 Stat. 2057

    Added · 19 U.S.C. § 1313(q)(v)

    Pub. L. 103–182, § 632(a)(7), added subsecs. (q) to (v)

    Source evidence

    Code amendment note
    Subsecs. (q) to (v). Pub. L. 103–182, § 632(a)(7), added subsecs. (q) to (v).

    Enacted provision · exact public law section
    (7) The following new subsections are inserted after subsection (p): “(q) Packaging Material.— Packaging material, when used on or for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j), shall be eligible under such subsection for refund, as drawback, of 99 percent of any duty, tax, or fee imposed under Federal law on the importation of such material. “(r) Filing Drawback Claims.— “(1) A drawback entry and all documents necessary to complete a drawback claim, including those issued by the Customs Service, shall be filed or applied for, as applicable, within 3 years after the date of exportation or destruction of the articles on which drawback is claimed, except that any landing certificate required by regulation shall be filed within the time limit prescribed in such regulation. Claims not completed within the 3-year period shall be considered abandoned. No extension will be granted unless it is established that the Customs Service was responsible for the untimely filing. “(2) A drawback entry for refund filed pursuant to any subsection of this section shall be deemed filed pursuant to any other subsection of this section should it be determined that drawback is not allowable under the entry as originally filed but is allowable under such other subsection. “(s) Designation of Merchandise by Successor.— “(1) For purposes of subsection (b), a drawback successor may designate imported merchandise used by the predecessor before the date of succession as the basis for drawback on articles manufactured by the drawback successor after the date of succession. “(2) For purposes of subsection (j)(2), a drawback successor may designate— “(A) imported merchandise which the predecessor, before the date of succession, imported; or “(B) imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the successor received, before the date of succession, from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the successor such merchandise; as the basis for drawback on merchandise possessed by the drawback successor after the date of succession. “(3) For purposes of this subsection, the term ‘drawback successor’ means an entity to which another entity (in this subsection referred to as the ‘predecessor’) has transferred by written agreement, merger, or corporate resolution— “(A) all or substantially all of the rights, privileges, immunities, powers, duties, and liabilities of the predecessor; or “(B) the assets and other business interests of a division, plant, or other business unit of such predecessor, but only if in such transfer the value of the transferred realty, personalty, and intangibles (other than drawback rights, inchoate or otherwise) exceeds the value of all transferred drawback rights, inchoate or otherwise. “(4) No drawback shall be paid under this subsection until either the predecessor or the drawback successor (who shall also certify that it has the predecessor’s records) certifies that— “(A) the transferred merchandise was not and will not be claimed by the predecessor, and “(B) the predecessor did not and will not issue any certificate to any other person that would enable that person to claim drawback. “(t) Drawback Certificates.— Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued. “(u) Eligibility of Entered or Withdrawn Merchandise.— Imported merchandise that has not been regularly entered or withdrawn for consumption shall not satisfy any requirement for use, exportation, or destruction under this section. “(v) Multiple Drawback Claims.— Merchandise that is exported or destroyed to satisfy any claim for drawback shall not be the basis of any other claim for drawback; except that appropriate credit and deductions for claims covering components or ingredients of such merchandise shall be made in computing drawback payments.”.

30. 1994

    Pub. L. 103–465 § 422(d) · 108 Stat. 4809

    1. Amended · 19 U.S.C. § 1313(w)

       Pub. L. 103–465, § 422(d), designated existing provisions as par. (1)

    2. Inserted · 19 U.S.C. § 1313(w)

       Pub. L. 103–465, § 422(d), inserted heading

    3. Added · 19 U.S.C. § 1313(w)

       Pub. L. 103–465, § 422(d), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (w). Pub. L. 103–465, § 422(d), designated existing provisions as par. (1), inserted heading, and added par. (2).

    Enacted provision · exact public law section
    (d) Duty Drawback.— Section 313(w) of the Tariff Act of 1930 (19 U.S.C. 1313) (as added by section 404(d)(5)) is further amended— (1) by striking “Products.—No” and inserting “Products..— “(1) In general.— No”;and (2) by adding at the end the following new paragraph: “(2) Application to tobacco.— Notwithstanding paragraph (1), drawback shall also be available pursuant to subsection (a) with respect to any tobacco subject to the over-quota rate of duty established under a tariff-rate quota.”,

31. 1994

    Pub. L. 103–465 § 404(e)(5)(A) · 108 Stat. 4809

    Added · 19 U.S.C. § 1313(w)

    Pub. L. 103–465, § 404(e)(5)(A), added subsec. (w)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 103–465, § 404(e)(5)(A), added subsec. (w).

    Enacted provision · exact public law section
    (A) Generally.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following new subsection: “(w) Limited Applicability for Certain Agricultural Products.— No drawback shall be available with respect to an agricultural product subject to the over-quota rate of duty established under a tariff-rate quota, except pursuant to subsection (j)(1).”.

32. 1996

    Miscellaneous Trade and Technical Corrections Act of 1996

    Pub. L. 104–295 § 21(e)(4)(A) · 110 Stat. 3514

    Changed · 19 U.S.C. § 1313(j)(2)

    Pub. L. 104–295, § 21(e)(4)(A), realigned margins

    Source evidence

    Code amendment note
    Subsec. (j)(2). Pub. L. 104–295, § 21(e)(4)(A), realigned margins.

    Enacted provision · exact public law section
    (A) in subsection (j)(2) by realigning the text following subparagraph (C)(ii)(II) beginning with “then upon the exportation” and ending with “duty, tax, or fee.” 2 ems to the left so that the text has the same degree of indentation as paragraph (3) of section 313(j) of such Act; and

33. 1996

    Miscellaneous Trade and Technical Corrections Act of 1996

    Pub. L. 104–295 § 7 · 110 Stat. 3514

    Added · 19 U.S.C. § 1313(r)(3)

    Pub. L. 104–295, § 7, added par. (3)

    Source evidence

    Code amendment note
    Subsec. (r)(3). Pub. L. 104–295, § 7, added par. (3).

    Enacted provision · exact public law section
    SEC. 7. SPECIAL RULE FOR EXTENDING TIME FOR FILING DRAWBACK CLAIMS. Section 313(r) of the Tariff Act of 1930 (19 U.S.C. 1313(r)) is amended by adding at the end the following: “(3) (A) The Customs Service may, notwithstanding the limitation set forth in paragraph (1), extend the time for filing a drawback claim for a period not to exceed 18 months, if— “(i) the claimant establishes to the satisfaction of the Customs Service that the claimant was unable to file the drawback claim because of an event declared by the President to be a major disaster on or after January 1, 1994; and “(ii) the claimant files a request for such extension with the Customs Service— “(I) within 1 year from the last day of the 3-year period referred to in paragraph (1), or “(II) within 1 year after the date of the enactment of this paragraph, whichever is later. “(B) If an extension is granted with respect to a request filed under this paragraph, the periods of time for retaining records set forth in subsection (t) of this section and section 508(c)(3) shall be extended for an additional 18 months or, in a case to which subparagraph (A)(ii) applies, for a period not to exceed 1 year from the date the claim is filed. “(C) For purposes of this paragraph, the term ‘major disaster’ has the meaning riven that term in section 102(2) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122(2)).”.

34. 1996

    Miscellaneous Trade and Technical Corrections Act of 1996

    Pub. L. 104–295 § 10 · 110 Stat. 3514

    Substituted · 19 U.S.C. § 1313(s)(2)(B)

    Pub. L. 104–295, § 10, substituted “predecessor” for “successor” in two places

    Source evidence

    Code amendment note
    Subsec. (s)(2)(B). Pub. L. 104–295, § 10, substituted “predecessor” for “successor” in two places.

    Enacted provision · exact public law section
    SEC. 10. MISCELLANEOUS TECHNICAL CORRECTION. Section 313(s)(2)(B) of the Tariff Act of 1930 (19 U.S.C. 1313(s)(2)(B)) is amended by striking “successor” each place it appears and inserting “predecessor”.

35. 1996

    Miscellaneous Trade and Technical Corrections Act of 1996

    Pub. L. 104–295 § 21(e)(4)(B) · 110 Stat. 3514

    Changed · 19 U.S.C. § 1313(t)

    Pub. L. 104–295, § 21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter

    Source evidence

    Code amendment note
    Subsec. (t). Pub. L. 104–295, § 21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter.

    Enacted provision · exact public law section
    (B) in subsection (t) by striking “chapter” and inserting “Act”.

36. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(a) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(1)

    Pub. L. 106–36, § 2420(a), substituted concluding provisions for former concluding provisions which read as follows: “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant”

    Source evidence

    Code amendment note
    Subsec. (p)(1). Pub. L. 106–36, § 2420(a), substituted concluding provisions for former concluding provisions which read as follows: “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant”.

    Enacted provision · exact public law section
    (a) In General.— Section 313(p)(l) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(l)) is amended in the matter following subparagraph (C) by striking “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant.” and inserting “drawback shall be allowed as described in paragraph (4).”.

37. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(b)(1)(A) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(2)(A)(i)(iii)

    Pub. L. 106–36, § 2420(b)(1)(A), substituted “a qualified article” for “the qualified article”

    Source evidence

    Code amendment note
    Subsec. (p)(2)(A)(i) to (iii). Pub. L. 106–36, § 2420(b)(1)(A), substituted “a qualified article” for “the qualified article”.

    Enacted provision · exact public law section
    (A) in clauses (i), (ii), and (iii), by striking “the qualified article” each place it appears and inserting “a qualified article”; and

38. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(b)(1)(B) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(2)(A)(iv)

    Pub. L. 106–36, § 2420(b)(1)(B), substituted “a qualified article” for “an imported qualified article”

    Source evidence

    Code amendment note
    Subsec. (p)(2)(A)(iv). Pub. L. 106–36, § 2420(b)(1)(B), substituted “a qualified article” for “an imported qualified article”.

    Enacted provision · exact public law section
    (B) in clause (iv), by striking “an imported” and inserting “a”; and

39. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(b)(2) · 113 Stat. 127

    Inserted · 19 U.S.C. § 1313(p)(2)(G)

    Pub. L. 106–36, § 2420(b)(2), inserted “transferor,” after “importer,”

    Source evidence

    Code amendment note
    Subsec. (p)(2)(G). Pub. L. 106–36, § 2420(b)(2), inserted “transferor,” after “importer,”.

    Enacted provision · exact public law section
    (2) in subparagraph (G), by inserting “transferor,” after “importer,”.

40. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2419(a) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(3)(A)(i)(I)

    Pub. L. 106–36, § 2419(a), substituted “2902, and 2909.19.14” for “and 2902”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A)(i)(I). Pub. L. 106–36, § 2419(a), substituted “2902, and 2909.19.14” for “and 2902”.

    Enacted provision · exact public law section
    (a) In General.— Section 313(p)(3)(A)(i)(I) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(A)(i)(I)) is amended by striking “and 2902” and inserting “2902, and 2909.19.14”.

41. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(c)(1)(A) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(3)(A)(i)(II)

    Pub. L. 106–36, § 2420(c)(1)(A), substituted “the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States” for “liquids, pastes, powders, granules, and flakes”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A)(i)(II). Pub. L. 106–36, § 2420(c)(1)(A), substituted “the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States” for “liquids, pastes, powders, granules, and flakes”.

    Enacted provision · exact public law section
    (A) in clause (i)(II), by striking “liquids, pastes, powders, granules, and flakes” and inserting “the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States”; and

42. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(c)(1)(B) · 113 Stat. 127

    Added · 19 U.S.C. § 1313(p)(3)(A)(ii)

    Pub. L. 106–36, § 2420(c)(1)(B), added subcl. (III) and concluding provisions

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A)(ii). Pub. L. 106–36, § 2420(c)(1)(B), added subcl. (III) and concluding provisions.

    Enacted provision · exact public law section
    (B) in clause (ii)— (i) in subclause (I) by striking “or” at the end; (ii) in subclause (II) by striking the period and inserting “, or”; and (iii) by adding after subclause (II) the following: “(III) an article of the same kind and quality as described in subparagraph (B), or any combination thereof, that is transferred, as so certified in a certificate of delivery or certificate of manufacture and delivery in a quantity not greater than the quantity of articles purchased or exchanged. The transferred merchandise described in subclause (III), regardless of its origin, so designated on the certificate of delivery or certificate of manufacture and delivery shall be the qualified article for purposes of this section. A party who issues a certificate of delivery, Certification. or certificate of manufacture and delivery, shall also Records. certify to the Commissioner of Customs that it has not, and will not, issue such certificates for a quantity greater than the amount eligible for drawback and that appropriate records will be maintained to demonstrate that fact.”;

43. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(c)(2) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(3)(B)

    Pub. L. 106–36, § 2420(c)(2), substituted “article, including an imported, manufactured, substituted, or exported article,” for “exported article”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(B). Pub. L. 106–36, § 2420(c)(2), substituted “article, including an imported, manufactured, substituted, or exported article,” for “exported article”.

    Enacted provision · exact public law section
    (2) in subparagraph (B), by striking “exported article” and inserting “article, including an imported, manufactured, substituted, or exported article,”; and

44. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(c)(3) · 113 Stat. 127

    Substituted · 19 U.S.C. § 1313(p)(3)(C)

    Pub. L. 106–36, § 2420(c)(3), substituted “either the qualified article or the exported article.” for “such article.”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(C). Pub. L. 106–36, § 2420(c)(3), substituted “either the qualified article or the exported article.” for “such article.”

    Enacted provision · exact public law section
    (3) in the first sentence of subparagraph (C), by striking “such article.” and inserting “either the qualified article or the exported article.”.

45. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2420(d) · 113 Stat. 127

    Inserted · 19 U.S.C. § 1313(p)(4)(B)

    Pub. L. 106–36, § 2420(d), inserted “had the claim qualified for drawback under subsection (j)” before period at end

    Source evidence

    Code amendment note
    Subsec. (p)(4)(B). Pub. L. 106–36, § 2420(d), inserted “had the claim qualified for drawback under subsection (j)” before period at end.

    Enacted provision · exact public law section
    (d) Limitation on Drawback.— Section 313(p)(4)(B) of such Act (19 U.S.C. 1313(p)(4)(B)) is amended by inserting before the period at the end the following: “had the claim qualified for drawback under subsection (j)”.

46. 1999

    Miscellaneous Trade and Technical Corrections Act of 1999

    Pub. L. 106–36 § 2404(a) · 113 Stat. 127

    1. Amended · 19 U.S.C. § 1313(q)

       Pub. L. 106–36, § 2404(a), designated existing provisions as par. (1)

    2. Inserted · 19 U.S.C. § 1313(q)

       Pub. L. 106–36, § 2404(a), inserted heading, realigned margins

    3. Added · 19 U.S.C. § 1313(q)

       Pub. L. 106–36, § 2404(a), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (q). Pub. L. 106–36, § 2404(a), designated existing provisions as par. (1), inserted heading, realigned margins, and added par. (2).

    Enacted provision · exact public law section
    (a) In General.— Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)) is further amended— (1) by striking “Packaging material” and inserting the following: “(1) In General.— Packaging material”; (2) by moving the remaining text 2 ems to the right; and (3) by adding at the end the following: “(2) Additional eligibility.— Packaging material produced in the United States, which is used by the manufacturer or any other person on or for articles which are exported or destroyed under subsection (a) or (b), shall be eligible under such subsection for refund, as drawback, of 99 percent of any duty, tax, or fee imposed on the importation of such material used to manufacture or produce the packaging material.”.

47. 2000

    Pub. L. 106–476 § 1422(a)(1) · 114 Stat. 2101

    1. Inserted · 19 U.S.C. § 1313(p)(3)(A)(i)(I)

       Pub. L. 106–476, § 1422(a)(1), inserted “2709.00,” after “2708,”

    2. Substituted · 19 U.S.C. § 1313(p)(3)(A)(i)(I)

       Pub. L. 106–476, § 1422(a)(1), substituted “and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00” for “2902, and 2909.19.14”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A)(i)(I). Pub. L. 106–476, § 1422(a)(1), inserted “2709.00,” after “2708,” and substituted “and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00” for “2902, and 2909.19.14”.

    Enacted provision · exact public law section
    (1) In general.— Section 313(p)(3)(A)(i)(I) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(A)(i)(I)) is amended— (A) by inserting “2709.00,” after “2708,”; and (B) by striking “2902, and 2909.19.14” and inserting “and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00”.

48. 2000

    Pub. L. 106–476 § 1422(b) · 114 Stat. 2101

    Inserted · 19 U.S.C. § 1313(p)(3)(B)

    Pub. L. 106–476, § 1422(b), inserted at end “If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(B). Pub. L. 106–476, § 1422(b), inserted at end “If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”

    Enacted provision · exact public law section
    (b) Designation of Certain Finished Petroleum Derivatives as Commercially Interchangeable.— Section 313(p)(3)(B) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(B)) is amended by adding at the end the following: “If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”.

49. 2000

    Pub. L. 106–476 § 1462(a) · 114 Stat. 2101

    Added · 19 U.S.C. § 1313(x)

    Pub. L. 106–476, § 1462(a), added subsec. (x)

    Source evidence

    Code amendment note
    Subsec. (x). Pub. L. 106–476, § 1462(a), added subsec. (x).

    Enacted provision · exact public law section
    (a) In General.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following new subsection: “(x) Drawbacks for Recovered Materials.— For purposes of subsections (a), (b), and (c), the term ‘destruction’ includes a process by which materials are recovered from imported merchandise or from an article manufactured from imported merchandise. In determining the amount of duties to be refunded as drawback to a claimant under this subsection, the value of recovered materials (including the value of any tax benefit or royalty payment) that accrues to the drawback claimant shall be deducted from the value of the imported merchandise that is destroyed, or from the value of the merchandise used, or designated as used, in the manufacture of the article”.

50. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    1. Amended · 19 U.S.C. § 1313(j)(4)

       Pub. L. 108–77, §§ 107(c), 203(b)(3)(A), temporarily designated existing provisions as subpar. (A)

    2. Added · 19 U.S.C. § 1313(j)(4)

       Pub. L. 108–77, §§ 107(c), 203(b)(3)(A), temporarily added subpar. (B). See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (j)(4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(A), temporarily designated existing provisions as subpar. (A) and added subpar. (B). See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

51. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    Inserted · 19 U.S.C. § 1313(n)

    Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (n). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

52. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    Added · 19 U.S.C. § 1313(n)(1)

    Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(ii), temporarily added subpar. (D). See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (n)(1). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(ii), temporarily added subpar. (D). See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

53. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    Added · 19 U.S.C. § 1313(n)(4)

    Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(iii), temporarily added par. (4). See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (n)(4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(iii), temporarily added par. (4). See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

54. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    Inserted · 19 U.S.C. § 1313(o)

    Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (o). Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

55. 2003

    United States-Chile Free Trade Agreement Implementation Act

    Pub. L. 108–77 title II § 203(b)(3) · 117 Stat. 909

    Added · 19 U.S.C. § 1313(o)(3); 19 U.S.C. § 1313(o)(4)

    Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(ii), temporarily added pars. (3) and (4). See Effective and Termination Dates of 2003 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (o)(3), (4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(ii), temporarily added pars. (3) and (4). See Effective and Termination Dates of 2003 Amendment note below.

    Enacted provision · exact public law section
    (3) Drawback.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (A) in paragraph (4) of subsection (j)— (i) by striking “(4)” and inserting “(4)(A)”; and (ii) by adding at the end the following new subparagraph: “(B) Effective date. Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph (2) of this subsection with respect to merchandise described in paragraph (2) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; (B) in subsection (n)— (i) by striking “(n)” and inserting the following: “(n) Refunds, Waivers, or Reductions Under Certain Free Trade Agreements.— ” ; (ii) in paragraph (1)— (I) by striking “; and” at the end of subparagraph (B); (II) by striking the period at the end of subparagraph (C) and inserting “; and”; and (III) by adding at the end the following new subparagraph: “(D) the term ‘good subject to Chile FTA drawback’ has the meaning given that term in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act.” ; and (iii) by adding the following new paragraph at the end: “(4) (A) For purposes of subsections (a), (b), (f), (h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA drawback, no customs duties on the good may be refunded, waived, or reduced, except as provided in subparagraph (B). “(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by— “(i) 100 percent during the 8-year period beginning on January 1, 2004; “(ii) 75 percent during the 1-year period beginning on January 1, 2012; “(iii) 50 percent during the 1-year period beginning on January 1, 2013; and “(iv) 25 percent during the 1-year period beginning on January 1, 2014.” ; and (C) in subsection (o)— (i) by striking “(o)” and inserting the following: “(o) Special Rules for Certain Vessels and Imported Materials.— ” ; and (ii) by adding at the end the following new paragraphs: “(3) For purposes of subsection (g), if— “(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and “(B) imported materials that are used in the construction and equipment of the vessel are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, no customs duties on such materials may be refunded, waived, or reduced, except as provided in paragraph (4). “(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced by— “(A) 100 percent during the 8-year period beginning on January 1, 2004; “(B) 75 percent during the 1-year period beginning on January 1, 2012; “(C) 50 percent during the 1-year period beginning on January 1, 2013; and “(D) 25 percent during the 1-year period beginning on January 1, 2014.” .

56. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1563(a) · 118 Stat. 2434

    Amended · 19 U.S.C. § 1313(c)

    Pub. L. 108–429, § 1563(a), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise—

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 108–429, § 1563(a), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise—

    “(1) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation; “(2) upon which the duties have been paid; “(3) which has been entered or withdrawn for consumption; and “(4) which, within 3 years after release from the custody of the Customs Service, has been returned to the custody of the Customs Service for exportation or destruction under the supervision of the Customs Service; the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback.”

    Enacted provision · exact public law section
    (a) Merchandise Not Conforming to Sample or Specifications.— Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)) is amended to read as follows: “(c) Merchandise Not Conforming to Sample or Specifications.— “(1) Conditions for drawback.— Upon the exportation or destruction under the supervision of the Customs Service of articles or merchandise— “(A) upon which the duties have been paid, “(B) which has been entered or withdrawn for consumption, “(C) which is— “(i) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation, or “(ii) ultimately sold at retail by the importer, or the person who received the merchandise from the importer under a certificate of delivery, and for any reason returned to and accepted by the importer, or the person who received the merchandise from the importer under a certificate of delivery, and “(D) which, within 3 years after the date of importation or withdrawal, as applicable, has been exported or destroyed under the supervision of the Customs Service, the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback. “(2) Designation of import entries.— For purposes of paragraph (1)(C)(ii), drawback may be claimed by designating an entry of merchandise that was imported within 1 year before the date of exportation or destruction of the merchandise described in paragraph (1) (A) and (B) under the supervision of the Customs Service. The merchandise designated for drawback must be identified in the import documentation with the same eight-digit classification number and specific product identifier (such as part number, SKU, or product code) as the returned merchandise. “(3) When drawback certificates not required.— For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback successor to the importer as defined in subsection (s)(3).” .

57. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1563(b) · 118 Stat. 2434

    1. Substituted · 19 U.S.C. § 1313(i)

       Pub. L. 108–429, § 1563(b), substituted “Unless otherwise provided for in this section, no” for “No”

    2. Inserted · 19 U.S.C. § 1313(i)

       Pub. L. 108–429, § 1563(b), inserted “, or destroyed under the supervision of the Customs Service,” after “exported”

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 108–429, § 1563(b), substituted “Unless otherwise provided for in this section, no” for “No” and inserted “, or destroyed under the supervision of the Customs Service,” after “exported”.

    Enacted provision · exact public law section
    (b) Time Limitation on Exportation or  Destruction.— Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(i)), is amended— (1) by striking “No” and inserting “Unless otherwise provided for in this section, no”; and (2) by inserting “, or destroyed under the supervision of the Customs Service,” after “exported”.

58. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1557(a)(1) · 118 Stat. 2434

    Substituted · 19 U.S.C. § 1313(j)(1)

    Pub. L. 108–429, § 1557(a)(1), substituted “upon entry or” for “because of its” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (j)(1). Pub. L. 108–429, § 1557(a)(1), substituted “upon entry or” for “because of its” in introductory provisions.

    Enacted provision · exact public law section
    (1) in paragraph (1), by striking “because of its” and inserting “upon entry or”; and

59. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1557(a)(2) · 118 Stat. 2434

    1. Substituted · 19 U.S.C. § 1313(j)(2)

       Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “upon entry or” for “because of its” and, in concluding provisions

    2. Substituted · 19 U.S.C. § 1313(j)(2)

       Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “then, notwithstanding any other provision of law, upon” for “then upon”

    3. Substituted · 19 U.S.C. § 1313(j)(2)

       Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “shall be refunded as drawback under this subsection” for “shall be refunded as drawback”

    Source evidence

    Code amendment note
    Subsec. (j)(2). Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “upon entry or” for “because of its” and, in concluding provisions, substituted “then, notwithstanding any other provision of law, upon” for “then upon” and “shall be refunded as drawback under this subsection” for “shall be refunded as drawback”.

    Enacted provision · exact public law section
    (2) in paragraph (2)— (A) in the matter preceding subparagraph (A), by striking “because of its” and inserting “upon entry or”; and (B) in the matter following subparagraph (C)(ii)(II)— (i) by striking “then upon” and inserting “then, notwithstanding any other provision of law, upon”; and (ii) by striking “shall be refunded as drawback” and inserting “shall be refunded as drawback under this subsection”.

60. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1563(c) · 118 Stat. 2434

    1. Amended · 19 U.S.C. § 1313(k)

       Pub. L. 108–429, § 1563(c), designated existing provisions as par. (1)

    2. Added · 19 U.S.C. § 1313(k)

       Pub. L. 108–429, § 1563(c), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 108–429, § 1563(c), designated existing provisions as par. (1) and added par. (2).

    Enacted provision · exact public law section
    (c) Use of Domestic Merchandise Acquired in Exchange for Imported Merchandise of Same Kind and Quality.— Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is amended— (1) by striking “(k)” and inserting “(k)(1)”; and (2) by adding at the end the following new paragraph: “(2) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for a drawback product of the same kind and quality shall be treated as the use of such drawback product if no certificate of delivery or certificate of manufacture and delivery pertaining to such drawback product is issued, other than that which documents the product’s manufacture and delivery. As used in this paragraph, the term ‘drawback product’ means any domestically produced product, manufactured with imported merchandise or any other merchandise (whether imported or domestic) of the same kind and quality, that is subject to drawback.” .

61. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 2004(d)(6) · 118 Stat. 2434

    Inserted · 19 U.S.C. § 1313(n)(1)(B)

    Pub. L. 108–429, § 2004(d)(6), inserted semicolon at end

    Source evidence

    Code amendment note
    Subsec. (n)(1)(B). Pub. L. 108–429, § 2004(d)(6), inserted semicolon at end.

    Enacted provision · exact public law section
    (6) Section 313(n)(1)(B) of the Tariff Act of 1930 (19 U.S.C. 1313(n)(1)(B)) is amended by adding a semicolon after “Act”.

62. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1563(d) · 118 Stat. 2434

    Amended · 19 U.S.C. § 1313(q)

    Pub. L. 108–429, § 1563(d), amended heading and text of subsec. (q) generally. Prior to amendment, text related to drawback eligibility of packaging material for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j) of this section and additional eligibility for packaging material produced in the United States

    Source evidence

    Code amendment note
    Subsec. (q). Pub. L. 108–429, § 1563(d), amended heading and text of subsec. (q) generally. Prior to amendment, text related to drawback eligibility of packaging material for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j) of this section and additional eligibility for packaging material produced in the United States.

    Enacted provision · exact public law section
    (d) Packaging Material.— Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)), is amended to read as follows: “(q) Packaging Material.— “(1) Packaging material under subsections (c) and (j).— Packaging material, whether imported and duty paid, and claimed for drawback under either subsection (c) or (j)(1), or imported and duty paid, or substituted, and claimed for drawback under subsection (j)(2), shall be eligible for drawback, upon exportation, of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material. “(2) Packaging material under subsections (a) and (b).— Packaging material that is manufactured or produced under subsection (a) or (b) shall be eligible for drawback, upon exportation, of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material. “(3) Contents.— Packaging material described in paragraphs (1) and (2) shall be eligible for drawback whether or not they contain articles or merchandise, and whether or not any articles or merchandise they contain are eligible for drawback. “(4) Employing packaging material for its intended purpose prior to exportation.— The use of any packaging material for its intended purpose prior to exportation shall not be treated as a use of such material prior to exportation for purposes of applying subsection (a), (b), or (c), or paragraph (1)(B) or (2)(C)(i) of subsection (j).” .

63. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 § 1556 · 118 Stat. 2434

    Added · 19 U.S.C. § 1313(y)

    Pub. L. 108–429, § 1556, added subsec. (y)

    Source evidence

    Code amendment note
    Subsec. (y). Pub. L. 108–429, § 1556, added subsec. (y).

    Enacted provision · exact public law section
    SEC. 1556. DUTY DRAWBACK FOR CERTAIN ARTICLES.   Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following new subsection: “(y) Articles Shipped to the United States Insular Possessions.— Articles described in subsection (j)(1) shall be eligible for drawback under this section if duty was paid on the merchandise upon importation into the United States and the person claiming the drawback demonstrates that the merchandise has entered the customs territory of the United States Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island.” .

64. 2008

    Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15421(a) · 122 Stat. 1651

    Inserted · 19 U.S.C. § 1313(j)(2)

    Pub. L. 110–246, § 15421(a), inserted at end of concluding provisions “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”

    Source evidence

    Code amendment note
    Subsec. (j)(2). Pub. L. 110–246, § 15421(a), inserted at end of concluding provisions “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”

    Enacted provision · exact public law section
    (a) In General.— Section 313(j)(2) of the Tariff Act of 1930 (19 U.S.C. 1313(j)(2)) is amended by adding at the end the following: “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”.

65. 2008

    Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15334(a) · 122 Stat. 1651

    Added · 19 U.S.C. § 1313(p)(5)

    Pub. L. 110–246, § 15334(a), added par. (5)

    Source evidence

    Code amendment note
    Subsec. (p)(5). Pub. L. 110–246, § 15334(a), added par. (5).

    Enacted provision · exact public law section
    (a) In General.— Section 313(p) of the Tariff Act of 1930 (19 U.S.C. 1313(p)) is amended by adding at the end the following new paragraph: “(5) Special rules for ethyl alcohol.— For purposes of this subsection, any duty paid under subheading 9901.00.50 of the Harmonized Tariff Schedule of the United States on imports of ethyl alcohol or a mixture of ethyl alcohol may not be refunded if the exported article upon which a drawback claim is based does not contain ethyl alcohol or a mixture of ethyl alcohol.” .

66. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(a) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(a)

    Pub. L. 114–125, § 906(a), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that” for “the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 114–125, § 906(a), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that” for “the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such”.

    Enacted provision · exact public law section
    (a) Articles Made From Imported Merchandise.— Section 313(a) of the Tariff Act of 1930 (19 U.S.C. 1313(a)) is amended by striking “the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that”.

67. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(b)(1) · 130 Stat. 122

    1. Amended · 19 U.S.C. § 1313(b)

       Pub. L. 114–125, § 906(b)(1), (6), designated existing provisions as par. (1)

    2. Inserted · 19 U.S.C. § 1313(b)

       Pub. L. 114–125, § 906(b)(1), (6), inserted heading

    3. Added · 19 U.S.C. § 1313(b)

       Pub. L. 114–125, § 906(b)(1), (6), added pars. (2) to (4)

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 114–125, § 906(b)(1), (6), designated existing provisions as par. (1), inserted heading, and added pars. (2) to (4).

    Enacted provision · exact public law section
    (1) by striking “If imported” and inserting the following: “(1) In general.— If imported” ;

68. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(b)(2) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(b)(1)

       Pub. L. 114–125, § 906(b)(2)–(5), substituted “or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is” for “and any other merchandise (whether imported or domestic) of the same kind and quality are”

    2. Substituted · 19 U.S.C. § 1313(b)(1)

       Pub. L. 114–125, § 906(b)(2)–(5), substituted “5 years from the date of importation of such imported merchandise” for “three years from the receipt of such imported merchandise by the manufacturer or producer of such articles”

    3. Substituted · 19 U.S.C. § 1313(b)(1)

       Pub. L. 114–125, § 906(b)(2)–(5), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or destruction.” for “an amount of drawback equal tothat which would have been allowable had the merchandise used therein been imported, but only if those articles have not been used prior to such exportation or destruction; but the total amount of drawback allowed upon the exportation or destruction under customs supervision of such articles, together with the total amount of drawback allowed in respect of such imported merchandise under any other provision of law, shall not exceed 99 per centum of the duty paid on such imported merchandise.”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 114–125, § 906(b)(2)–(5), substituted “or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is” for “and any other merchandise (whether imported or domestic) of the same kind and quality are”, “5 years from the date of importation of such imported merchandise” for “three years from the receipt of such imported merchandise by the manufacturer or producer of such articles”, and “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or destruction.” for “an amount of drawback equal tothat which would have been allowable had the merchandise used therein been imported, but only if those articles have not been used prior to such exportation or destruction; but the total amount of drawback allowed upon the exportation or destruction under customs supervision of such articles, together with the total amount of drawback allowed in respect of such imported merchandise under any other provision of law, shall not exceed 99 per centum of the duty paid on such imported merchandise.”

    Enacted provision · exact public law section
    (2) by striking “and any other merchandise (whether imported or domestic) of the same kind and quality are” and inserting “or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is”;

69. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(c)(1)(C) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(c)(1)

    Pub. L. 114–125, § 906(c)(1)(C), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “the full amount of the duties paid upon such merchandise, less 1 percent,” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 114–125, § 906(c)(1)(C), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “the full amount of the duties paid upon such merchandise, less 1 percent,” in concluding provisions.

    Enacted provision · exact public law section
    (C) in the flush text at the end, by striking “the full amount of the duties paid upon such merchandise, less 1 percent,” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”;

70. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(c)(1)(A) · 130 Stat. 122

    Struck · 19 U.S.C. § 1313(c)(1)(C)(ii)

    Pub. L. 114–125, § 906(c)(1)(A), struck out “under a certificate of delivery” after “from the importer” in two places

    Source evidence

    Code amendment note
    Subsec. (c)(1)(C)(ii). Pub. L. 114–125, § 906(c)(1)(A), struck out “under a certificate of delivery” after “from the importer” in two places.

    Enacted provision · exact public law section
    (A) in subparagraph (C)(ii), by striking “under a certificate of delivery” each place it appears;

71. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(c)(1)(B) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(c)(1)(D)

       Pub. L. 114–125, § 906(c)(1)(B), substituted “5 years” for “3 years”

    2. Substituted · 19 U.S.C. § 1313(c)(1)(D)

       Pub. L. 114–125, § 906(c)(1)(B), substituted “U.S. Customs and Border Protection” for “the Customs Service”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(D). Pub. L. 114–125, § 906(c)(1)(B), substituted “5 years” for “3 years” and “U.S. Customs and Border Protection” for “the Customs Service”.

    Enacted provision · exact public law section
    (B) in subparagraph (D)— (i) by striking “3” and inserting “5”; and (ii) by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”; and

72. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(c)(2) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(c)(2)

    Pub. L. 114–125, § 906(c)(2), substituted “U.S. Customs and Border Protection” for “the Customs Service”

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 114–125, § 906(c)(2), substituted “U.S. Customs and Border Protection” for “the Customs Service”.

    Enacted provision · exact public law section
    (2) in paragraph (2), by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”; and

73. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(c)(3) · 130 Stat. 122

    Amended · 19 U.S.C. § 1313(c)(3)

    Pub. L. 114–125, § 906(c)(3), amended par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback successor to the importer as defined in subsection (s)(3).”

    Source evidence

    Code amendment note
    Subsec. (c)(3). Pub. L. 114–125, § 906(c)(3), amended par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback successor to the importer as defined in subsection (s)(3).”

    Enacted provision · exact public law section
    (3) by amending paragraph (3) to read as follows: “(3) Evidence of transfers.— Transfers of merchandise under paragraph (1) may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.” .

74. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(d) · 130 Stat. 122

    Amended · 19 U.S.C. § 1313(i)

    Pub. L. 114–125, § 906(d), amended subsec. (i) generally. Prior to amendment, text read as follows: “Unless otherwise provided for in this section, no drawback shall be allowed under the provisions of this section unless the completed article is exported, or destroyed under the supervision of the Customs Service, within five years after importation of the imported merchandise.”

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 114–125, § 906(d), amended subsec. (i) generally. Prior to amendment, text read as follows: “Unless otherwise provided for in this section, no drawback shall be allowed under the provisions of this section unless the completed article is exported, or destroyed under the supervision of the Customs Service, within five years after importation of the imported merchandise.”

    Enacted provision · exact public law section
    (d) Proof of Exportation.— Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(i)) is amended to read as follows: “(i) Proof of Exportation.— A person claiming drawback under this section based on the exportation of an article shall provide proof of the exportation of the article. Such proof of exportation— “(1) shall establish fully the date and fact of exportation and the identity of the exporter; and “(2) may be established through the use of records kept in the normal course of business or through an electronic export system of the United States Government, as determined by the Commissioner of U.S. Customs and Border Protection.” .

75. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(1)(B) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(j)(1)

    Pub. L. 114–125, § 906(e)(1)(B), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “99 percent of the amount of each duty, tax, or fee so paid” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (j)(1). Pub. L. 114–125, § 906(e)(1)(B), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “99 percent of the amount of each duty, tax, or fee so paid” in concluding provisions.

    Enacted provision · exact public law section
    (B) in the flush text at the end, by striking “99 percent of the amount of each duty, tax, or fee so paid” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”;

76. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(1)(A) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(j)(1)(A)

       Pub. L. 114–125, § 906(e)(1)(A), in introductory provisions, substituted “5-year” for “3-year”

    2. Inserted · 19 U.S.C. § 1313(j)(1)(A)

       Pub. L. 114–125, § 906(e)(1)(A), in introductory provisions, inserted “and before the drawback claim is filed” after “the date of importation”

    Source evidence

    Code amendment note
    Subsec. (j)(1)(A). Pub. L. 114–125, § 906(e)(1)(A), in introductory provisions, substituted “5-year” for “3-year” and inserted “and before the drawback claim is filed” after “the date of importation”.

    Enacted provision · exact public law section
    (A) in subparagraph (A), in the matter preceding clause (i)— (i) by striking “3-year” and inserting “5-year”; and (ii) by inserting “and before the drawback claim is filed” after “the date of importation”; and

77. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(2)(E) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(j)(2)

       Pub. L. 114–125, § 906(e)(2)(E), in concluding provisions, substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback” for “the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback under this subsection, but in no case may the total drawback on the imported merchandise, whether available under this paragraph or any other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee”

    2. Substituted · 19 U.S.C. § 1313(j)(2)

       Pub. L. 114–125, § 906(e)(2)(E), in concluding provisions, substituted “Notwithstanding subparagraph (A), drawback shall be allowed under this paragraph with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Transfers of merchandise may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.” for “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”

    Source evidence

    Code amendment note
    Subsec. (j)(2). Pub. L. 114–125, § 906(e)(2)(E), in concluding provisions, substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback” for “the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback under this subsection, but in no case may the total drawback on the imported merchandise, whether available under this paragraph or any other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee” and “Notwithstanding subparagraph (A), drawback shall be allowed under this paragraph with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Transfers of merchandise may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.” for “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”

    Enacted provision · exact public law section
    (E) in the flush text at the end— (i) by striking “the amount of each such duty, tax, and fee” and all that follows through “99 percent of that duty, tax, or fee” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback”; and (ii) by striking the last sentence and inserting the following: “Notwithstanding subparagraph (A), drawback shall be allowed under this paragraph with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Records. Transfers of merchandise may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.”;

78. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(2)(A) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(j)(2)

    Pub. L. 114–125, § 906(e)(2)(A), substituted “paragraphs (4), (5), and (6)” for “paragraph (4)” in introductory provisions

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 114–125, § 906(e)(2)(A), substituted “paragraphs (4), (5), and (6)” for “paragraph (4)” in introductory provisions.

    Enacted provision · exact public law section
    (A) in the matter preceding subparagraph (A), by striking “paragraph (4)” and inserting “paragraphs (4), (5), and (6)”;

79. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(2)(B) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(j)(2)(A)

    Pub. L. 114–125, § 906(e)(2)(B), substituted “classifiable under the same 8-digit HTS subheading number as” for “commercially interchangeable with”

    Source evidence

    Code amendment note
    Subsec. (j)(2)(A). Pub. L. 114–125, § 906(e)(2)(B), substituted “classifiable under the same 8-digit HTS subheading number as” for “commercially interchangeable with”.

    Enacted provision · exact public law section
    (B) in subparagraph (A), by striking “commercially interchangeable with” and inserting “classifiable under the same 8-digit HTS subheading number as”;

80. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(2)(C) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(j)(2)(B)

       Pub. L. 114–125, § 906(e)(2)(C), substituted “5-year” for “3-year”

    2. Inserted · 19 U.S.C. § 1313(j)(2)(B)

       Pub. L. 114–125, § 906(e)(2)(C), inserted “and before the drawback claim is filed” after “the imported merchandise”

    Source evidence

    Code amendment note
    Subsec. (j)(2)(B). Pub. L. 114–125, § 906(e)(2)(C), substituted “5-year” for “3-year” and inserted “and before the drawback claim is filed” after “the imported merchandise”.

    Enacted provision · exact public law section
    (C) in subparagraph (B)— (i) by striking “3-year” and inserting “5-year”; and (ii) by inserting “and before the drawback claim is filed” after “the imported merchandise”;

81. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(2)(D) · 130 Stat. 122

    1. Added · 19 U.S.C. § 1313(j)(2)(C)(ii)(II)

       Pub. L. 114–125, § 906(e)(2)(D), added subcl. (II)

    2. Struck · 19 U.S.C. § 1313(j)(2)(C)(ii)(II)

       Pub. L. 114–125, § 906(e)(2)(D), struck out former subcl. (II) which read as follows: “received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party the imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise);”

    Source evidence

    Code amendment note
    Subsec. (j)(2)(C)(ii)(II). Pub. L. 114–125, § 906(e)(2)(D), added subcl. (II) and struck out former subcl. (II) which read as follows: “received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party the imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise);”.

    Enacted provision · exact public law section
    (D) in subparagraph (C)(ii), by striking subclause (II) and inserting the following: “(II) received the imported merchandise, other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, or any combination of such imported merchandise and such other merchandise, directly or indirectly from the person who imported and paid any duties, taxes, and fees imposed under Federal law upon importation or entry and due on the imported merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise);” ; and

82. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(3) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(j)(3)(B)

    Pub. L. 114–125, § 906(e)(3), substituted “merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise” for “the commercially interchangeable merchandise”

    Source evidence

    Code amendment note
    Subsec. (j)(3)(B). Pub. L. 114–125, § 906(e)(3), substituted “merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise” for “the commercially interchangeable merchandise”.

    Enacted provision · exact public law section
    (3) in paragraph (3)(B), by striking “the commercially interchangeable merchandise” and inserting “merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise”; and

83. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(e)(4) · 130 Stat. 122

    Added · 19 U.S.C. § 1313(j)(5); 19 U.S.C. § 1313(j)(6)

    Pub. L. 114–125, § 906(e)(4), added pars. (5) and (6)

    Source evidence

    Code amendment note
    Subsec. (j)(5), (6). Pub. L. 114–125, § 906(e)(4), added pars. (5) and (6).

    Enacted provision · exact public law section
    (4) by adding at the end the following: “(5) (A) For purposes of paragraph (2) and except as provided in subparagraph (B), merchandise may not be substituted for imported merchandise for drawback purposes based on the 8-digit HTS subheading number if the article description for the 8-digit HTS subheading number under which the imported merchandise is classified begins with the term ‘other’. “(B) In cases described in subparagraph (A), merchandise may be substituted for imported merchandise for drawback purposes if— “(i) the other merchandise and such imported merchandise are classifiable under the same 10-digit HTS statistical reporting number; and “(ii) the article description for that 10-digit HTS statistical reporting number does not begin with the term ‘other’. “(6) (A) For purposes of paragraph (2), a drawback claimant may use the first 8 digits of the 10-digit Schedule B number for merchandise or an article to determine if the merchandise or article is classifiable under the same 8-digit HTS subheading number as the imported merchandise, without regard to whether the Schedule B number corresponds to more than one 8-digit HTS subheading number. “(B) In this paragraph, the term ‘Schedule B’ means the Department of Commerce Schedule B, Statistical Classification of Domestic and Foreign Commodities Exported from the United States.” .

84. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(f) · 130 Stat. 122

    Amended · 19 U.S.C. § 1313(k)

    Pub. L. 114–125, § 906(f), amended subsec. (k) generally. Prior to amendment, text read as follows:

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 114–125, § 906(f), amended subsec. (k) generally. Prior to amendment, text read as follows:

    “(1) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for imported merchandise of the same kind and quality shall be treated as the use of such imported merchandise if no certificate of delivery is issued with respect to such imported merchandise. “(2) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for a drawback product of the same kind and quality shall be treated as the use of such drawback product if no certificate of delivery or certificate of manufacture and delivery pertaining to such drawback product is issued, other than that which documents the product’s manufacture and delivery. As used in this paragraph, the term ‘drawback product’ means any domestically produced product, manufactured with imported merchandise or any other merchandise (whether imported or domestic) of the same kind and quality, that is subject to drawback.”

    Enacted provision · exact public law section
    (f) Liability for Drawback Claims.— Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)) is amended to read as follows: “(k) Liability for Drawback Claims.— “(1) In general.— Any person making a claim for drawback under this section shall be liable for the full amount of the drawback claimed. “(2) Liability of importers.— An importer shall be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of— “(A) the amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or “(B) the amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise. “(3) Joint and several liability.— Persons described in paragraphs (1) and (2) shall be jointly and severally liable for the amount described in paragraph (2).” .

85. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(g) · 130 Stat. 122

    Amended · 19 U.S.C. § 1313(l)

    Pub. L. 114–125, § 906(g), amended subsec. (l) generally. Prior to amendment, text read as follows: “Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe, which may include, but need not be limited to, the authority for the electronic submission of drawback entries and the designation of the person to whom any refund or payment of drawback shall be made.”

    Source evidence

    Code amendment note
    Subsec. (l). Pub. L. 114–125, § 906(g), amended subsec. (l) generally. Prior to amendment, text read as follows: “Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe, which may include, but need not be limited to, the authority for the electronic submission of drawback entries and the designation of the person to whom any refund or payment of drawback shall be made.”

    Enacted provision · exact public law section
    (g) Regulations.— Section 313(l) of the Tariff Act of 1930 (19 U.S.C. 1313(l)) is amended to read as follows: “(l) Regulations.— “(1) In general.— Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe. “(2) Calculation of drawback.— “(A) In general.— Not later than the date that is 2 years after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015, the Secretary shall prescribe regulations for determining the calculation of amounts refunded as drawback under this section. “(B) Claims with respect to unused merchandise.— The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise, which were imposed under Federal law upon entry or importation of the imported merchandise, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item or, if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the merchandise, then— “(i) in the case of an article that is exported, the amount of the refund shall be equal to 99 percent of the lesser of— “(I) the amount of duties, taxes, and fees paid with respect to the imported merchandise; or “(II) the amount of duties, taxes, and fees that would apply to the exported article if the exported article were imported; and “(ii) in the case of an article that is destroyed, the amount of the refund shall be an amount that is— “(I) equal to 99 percent of the lesser of— “(aa) the amount of duties, taxes, and fees paid with respect to the imported merchandise; and “(bb) the amount of duties, taxes, and fees that would apply to the destroyed article if the destroyed article were imported; and “(II) reduced by the value of materials recovered during destruction as provided in subsection (x). “(C) Claims with respect to manufactured articles into which imported or substitute merchandise is incorporated.— The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise incorporated into an article that is exported or destroyed, which were imposed under Federal law upon entry or importation of the imported merchandise incorporated into an article that is exported or destroyed, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item, or if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the imported merchandise, then— “(i) in the case of an article that is exported, the amount of the refund shall be equal to 99 percent of the lesser of— “(I) the amount of duties, taxes, and fees paid with respect to the imported merchandise; or “(II) the amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported; and “(ii) in the case of an article that is destroyed, the amount of the refund shall be an amount that is— “(I) equal to 99 percent of the lesser of— “(aa) the amount of duties, taxes, and fees paid with respect to the imported merchandise; and “(bb) the amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported; and “(II) reduced by the value of materials recovered during destruction as provided in subsection (x). “(D) Exceptions.— The calculations set forth in subparagraphs (B) and (C) shall not apply to claims for wine based on subsection (j)(2) and claims based on subsection (p) and instead— “(i) for any drawback claim for wine based on subsection (j)(2), the amount of the refund shall be equal to 99 percent of the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in subparagraphs (B)(i) and (B)(ii); and “(ii) for any drawback claim based on subsection (p), the amount of the refund shall be subject to the limitations set out in paragraph (4) of that subsection and without regard to subparagraph (B)(i), (B)(ii), (C)(i), or (C)(ii). “(3) Status reports on regulations.— Not later than the date that is one year after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015, and annually thereafter until the regulations required by paragraph (2) are final, the Secretary shall submit to Congress a report on the status of those regulations.” .

86. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(h)(1) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(p)

    Pub. L. 114–125, § 906(h)(1), substituted “HTS” for “Harmonized Tariff Schedule of the United States” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (p). Pub. L. 114–125, § 906(h)(1), substituted “HTS” for “Harmonized Tariff Schedule of the United States” wherever appearing.

    Enacted provision · exact public law section
    (1) by striking “Harmonized Tariff Schedule of the United States” each place it appears and inserting “HTS”; and

87. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(h)(2)(B) · 130 Stat. 122

    1. Struck · 19 U.S.C. § 1313(p)(3)(A)

       Pub. L. 114–125, § 906(h)(2)(B), in concluding provisions, struck out “, so designated on the certificate of delivery or certificate of manufacture and delivery” after “origin”

    2. Substituted · 19 U.S.C. § 1313(p)(3)(A)

       Pub. L. 114–125, § 906(h)(2)(B), in concluding provisions, substituted “The party transferring the merchandise shall maintain records kept in the normal course of business to demonstrate the transfer.” for “A party who issues a certificate of delivery, or certificate of manufacture and delivery, shall also certify to the Commissioner of Customs that it has not, and will not, issue such certificates for a quantity greater than the amount eligible for drawback and that appropriate records will be maintained to demonstrate that fact.”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A). Pub. L. 114–125, § 906(h)(2)(B), in concluding provisions, struck out “, so designated on the certificate of delivery or certificate of manufacture and delivery” after “origin” and substituted “The party transferring the merchandise shall maintain records kept in the normal course of business to demonstrate the transfer.” for “A party who issues a certificate of delivery, or certificate of manufacture and delivery, shall also certify to the Commissioner of Customs that it has not, and will not, issue such certificates for a quantity greater than the amount eligible for drawback and that appropriate records will be maintained to demonstrate that fact.”

    Enacted provision · exact public law section
    (B) in the flush text at the end— (i) by striking “, so designated on the certificate of delivery or certificate of manufacture and delivery”; and (ii) by striking the last sentence and inserting the following: Records. “The party transferring the merchandise shall maintain records kept in the normal course of business to demonstrate the transfer.”.

88. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(h)(2)(A) · 130 Stat. 122

    Struck · 19 U.S.C. § 1313(p)(3)(A)(ii)(III)

    Pub. L. 114–125, § 906(h)(2)(A), struck out “, as so certified in a certificate of delivery or certificate of manufacture and delivery” after “transferred”

    Source evidence

    Code amendment note
    Subsec. (p)(3)(A)(ii)(III). Pub. L. 114–125, § 906(h)(2)(A), struck out “, as so certified in a certificate of delivery or certificate of manufacture and delivery” after “transferred”.

    Enacted provision · exact public law section
    (A) in clause (ii)(III), by striking “, as so certified in a certificate of delivery or certificate of manufacture and delivery”; and

89. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(i)(1) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(q)(1)

    Pub. L. 114–125, § 906(i)(1), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material”

    Source evidence

    Code amendment note
    Subsec. (q)(1). Pub. L. 114–125, § 906(i)(1), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material”.

    Enacted provision · exact public law section
    (1) in paragraph (1), by striking “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material” and inserting “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”;

90. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(i)(2) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(q)(2)

    Pub. L. 114–125, § 906(i)(2), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material”

    Source evidence

    Code amendment note
    Subsec. (q)(2). Pub. L. 114–125, § 906(i)(2), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material”.

    Enacted provision · exact public law section
    (2) in paragraph (2), by striking “of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material” and inserting “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”; and

91. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(i)(3) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(q)(3)

    Pub. L. 114–125, § 906(i)(3), substituted “it contains” for “they contain” in two places

    Source evidence

    Code amendment note
    Subsec. (q)(3). Pub. L. 114–125, § 906(i)(3), substituted “it contains” for “they contain” in two places.

    Enacted provision · exact public law section
    (3) in paragraph (3), by striking “they contain” each place it appears and inserting “it contains”.

92. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(j)(1) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(r)(1)

       Pub. L. 114–125, § 906(j)(1), substituted “A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported.” for “A drawback entry and all documents necessary to complete a drawback claim, including those issued by the Customs Service, shall be filed or applied for, as applicable, within 3 years after the date of exportation or destruction of the articles on which drawback is claimed, except that any landing certificate required by regulation shall be filed within the time limit prescribed in such regulation.”

    2. Substituted · 19 U.S.C. § 1313(r)(1)

       Pub. L. 114–125, § 906(j)(1), substituted “5-year” for “3-year”

    3. Substituted · 19 U.S.C. § 1313(r)(1)

       Pub. L. 114–125, § 906(j)(1), substituted “U.S. Customs and Border Protection” for “the Customs Service”

    Source evidence

    Code amendment note
    Subsec. (r)(1). Pub. L. 114–125, § 906(j)(1), substituted “A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported.” for “A drawback entry and all documents necessary to complete a drawback claim, including those issued by the Customs Service, shall be filed or applied for, as applicable, within 3 years after the date of exportation or destruction of the articles on which drawback is claimed, except that any landing certificate required by regulation shall be filed within the time limit prescribed in such regulation.”, “5-year” for “3-year”, and “U.S. Customs and Border Protection” for “the Customs Service”.

    Enacted provision · exact public law section
    (1) in paragraph (1)— (A) by striking the first sentence and inserting the following: “A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported.”; (B) in the second sentence, by striking “3-year” and inserting “5-year”; and (C) in the third sentence, by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”;

93. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(j)(2)(A)(i) · 130 Stat. 122

    1. Substituted · 19 U.S.C. § 1313(r)(3)(A)

       Pub. L. 114–125, § 906(j)(2)(A)(i), (ii), substituted “U.S. Customs and Border Protection” for “The Customs Service” in cls. (i) and (ii)

    2. Substituted · 19 U.S.C. § 1313(r)(3)(A)

       Pub. L. 114–125, § 906(j)(2)(A)(i), (ii), substituted “U.S. Customs and Border Protection” for “the Customs Service” in cls. (i) and (ii)

    Source evidence

    Code amendment note
    Subsec. (r)(3)(A). Pub. L. 114–125, § 906(j)(2)(A)(i), (ii), substituted “U.S. Customs and Border Protection” for “The Customs Service” in introductory provisions and “U.S. Customs and Border Protection” for “the Customs Service” in cls. (i) and (ii).

    Enacted provision · exact public law section
    (i) in the matter preceding clause (i), by striking “The Customs Service” and inserting “U.S. Customs and Border Protection”;

94. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(j)(2)(A)(iii) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(r)(3)(A)(ii)(I)

    Pub. L. 114–125, § 906(j)(2)(A)(iii), substituted “5-year” for “3-year”

    Source evidence

    Code amendment note
    Subsec. (r)(3)(A)(ii)(I). Pub. L. 114–125, § 906(j)(2)(A)(iii), substituted “5-year” for “3-year”.

    Enacted provision · exact public law section
    (iii) in clause (ii)(I), by striking “3-year” and inserting “5-year”; and

95. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(j)(2)(B) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(r)(3)(B)

    Pub. L. 114–125, § 906(j)(2)(B), substituted “the period of time for retaining records set forth in” for “the periods of time for retaining records set forth in subsection (t) of this section and”

    Source evidence

    Code amendment note
    Subsec. (r)(3)(B). Pub. L. 114–125, § 906(j)(2)(B), substituted “the period of time for retaining records set forth in” for “the periods of time for retaining records set forth in subsection (t) of this section and”.

    Enacted provision · exact public law section
    (B) in subparagraph (B), by striking “the periods of time for retaining records set forth in subsection (t) of this section and” and inserting “the period of time for retaining records set forth in”; and

96. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(j)(3) · 130 Stat. 122

    Added · 19 U.S.C. § 1313(r)(4)

    Pub. L. 114–125, § 906(j)(3), added par. (4)

    Source evidence

    Code amendment note
    Subsec. (r)(4). Pub. L. 114–125, § 906(j)(3), added par. (4).

    Enacted provision · exact public law section
    (3) by adding at the end the following: “(4) All drawback claims filed on and after the date that is 2 years after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015 shall be filed electronically.” .

97. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(k)(1) · 130 Stat. 122

    1. Added · 19 U.S.C. § 1313(s)(2)(B)

       Pub. L. 114–125, § 906(k)(1), added subpar. (B)

    2. Struck · 19 U.S.C. § 1313(s)(2)(B)

       Pub. L. 114–125, § 906(k)(1), struck out former subpar. (B) which read as follows: “imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the predecessor received, before the date of succession, from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the predecessor such merchandise;”

    Source evidence

    Code amendment note
    Subsec. (s)(2)(B). Pub. L. 114–125, § 906(k)(1), added subpar. (B) and struck out former subpar. (B) which read as follows: “imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the predecessor received, before the date of succession, from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the predecessor such merchandise;”.

    Enacted provision · exact public law section
    (1) in paragraph (2), by striking subparagraph (B) and inserting the following: “(B) subject to paragraphs (5) and (6) of subsection (j), imported merchandise, other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, or any combination of such imported merchandise and such other merchandise, that the predecessor received, before the date of succession, from the person who imported and paid any duties, taxes, and fees due on the imported merchandise;” ; and

98. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906(k)(2) · 130 Stat. 122

    Substituted · 19 U.S.C. § 1313(s)(4)

    Pub. L. 114–125, § 906(k)(2), substituted “certifies that the transferred merchandise was not and will not be claimed by the predecessor.” for “certifies that—

    Source evidence

    Code amendment note
    Subsec. (s)(4). Pub. L. 114–125, § 906(k)(2), substituted “certifies that the transferred merchandise was not and will not be claimed by the predecessor.” for “certifies that—

    “(A) the transferred merchandise was not and will not be claimed by the predecessor, and “(B) the predecessor did not and will not issue any certificate to any other person that would enable that person to claim drawback.”

    Enacted provision · exact public law section
    (2) in paragraph (4), by striking “certifies that” and all that follows and inserting “certifies that the transferred merchandise was not and will not be claimed by the predecessor.”.

99. 2016

    Trade Facilitation and Trade Enforcement Act of 2015

    Pub. L. 114–125 § 906 · 130 Stat. 122

    Struck · 19 U.S.C. § 1313(t)

    Pub. L. 114–125, § 906(l), struck out subsec. (t). Text read as follows: “Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued.”

    Source evidence

    Code amendment note
    Subsec. (t). Pub. L. 114–125, § 906(l), struck out subsec. (t). Text read as follows: “Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued.”

    Enacted provision · exact public law section
    SEC. 906. DRAWBACK AND REFUNDS. (a) Articles Made From Imported Merchandise.— Section 313(a) of the Tariff Act of 1930 (19 U.S.C. 1313(a)) is amended by striking “the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that”. (b) Substitution for Drawback Purposes.— Section 313(b) of the Tariff Act of 1930 (19 U.S.C. 1313(b)) is amended— (1) by striking “If imported” and inserting the following: “(1) In general.— If imported” ; (2) by striking “and any other merchandise (whether imported or domestic) of the same kind and quality are” and inserting “or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is”; (3) by striking “three years” and inserting “5 years”; (4) by striking “the receipt of such imported merchandise by the manufacturer or producer of such articles” and inserting “the date of importation of such imported merchandise”; (5) by striking “an amount of drawback equal to” and all that follows through the end period and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or destruction.”; and (6) by adding at the end the following: “(2) Requirements relating to transfer of merchandise.— “(A) Manufacturers and producers.— Drawback shall be allowed under paragraph (1) with respect to an article manufactured or produced using imported merchandise or other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise only if the manufacturer or producer of the article received such imported merchandise or such other merchandise, directly or indirectly, from the importer. “(B) Exporters and destroyers.— Drawback shall be allowed under paragraph (1) with respect to a manufactured or produced article that is exported or destroyed only if the exporter or destroyer received that article, directly or indirectly, from the manufacturer or producer. “(C) Evidence of transfer.— Transfers of merchandise under subparagraph (A) and transfers of articles under subparagraph (B) may be evidenced by business records kept in the normal course of business and no additional certificates of transfer or manufacture shall be required. “(3) Submission of bill of materials or formula.— “(A) In general.— Drawback shall be allowed under paragraph (1) with respect to an article manufactured or produced using imported merchandise or other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise only if the person making the drawback claim submits with the claim a bill of materials or formula identifying the merchandise and article by the 8-digit HTS subheading number and the quantity of the merchandise. “(B) Bill of materials and formula defined.— In this paragraph, the terms ‘bill of materials’ and ‘formula’ mean records kept in the normal course of business that identify each component incorporated into a manufactured or produced article or that identify the quantity of each element, material, chemical, mixture, or other substance incorporated into a manufactured article. “(4) Special rule for sought chemical elements.— “(A) In general.— For purposes of paragraph (1), a sought chemical element may be— “(i) considered imported merchandise, or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, used in the manufacture or production of an article as described in paragraph (1); and “(ii) substituted for source material containing that sought chemical element, without regard to whether the sought chemical element and the source material are classifiable under the same 8-digit HTS subheading number, and apportioned quantitatively, as appropriate. “(B) Sought chemical element defined.— In this paragraph, the term ‘sought chemical element’ means an element listed in the Periodic Table of Elements that is imported into the United States or a chemical compound consisting of those elements, either separately in elemental form or contained in source material.” . (c) Merchandise Not Conforming to Sample or Specifications.— Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)) is amended— (1) in paragraph (1)— (A) in subparagraph (C)(ii), by striking “under a certificate of delivery” each place it appears; (B) in subparagraph (D)— (i) by striking “3” and inserting “5”; and (ii) by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”; and (C) in the flush text at the end, by striking “the full amount of the duties paid upon such merchandise, less 1 percent,” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”; (2) in paragraph (2), by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”; and (3) by amending paragraph (3) to read as follows: “(3) Evidence of transfers.— Transfers of merchandise under paragraph (1) may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.” . (d) Proof of Exportation.— Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(i)) is amended to read as follows: “(i) Proof of Exportation.— A person claiming drawback under this section based on the exportation of an article shall provide proof of the exportation of the article. Such proof of exportation— “(1) shall establish fully the date and fact of exportation and the identity of the exporter; and “(2) may be established through the use of records kept in the normal course of business or through an electronic export system of the United States Government, as determined by the Commissioner of U.S. Customs and Border Protection.” . (e) Unused Merchandise Drawback.— Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended— (1) in paragraph (1)— (A) in subparagraph (A), in the matter preceding clause (i)— (i) by striking “3-year” and inserting “5-year”; and (ii) by inserting “and before the drawback claim is filed” after “the date of importation”; and (B) in the flush text at the end, by striking “99 percent of the amount of each duty, tax, or fee so paid” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”; (2) in paragraph (2)— (A) in the matter preceding subparagraph (A), by striking “paragraph (4)” and inserting “paragraphs (4), (5), and (6)”; (B) in subparagraph (A), by striking “commercially interchangeable with” and inserting “classifiable under the same 8-digit HTS subheading number as”; (C) in subparagraph (B)— (i) by striking “3-year” and inserting “5-year”; and (ii) by inserting “and before the drawback claim is filed” after “the imported merchandise”; (D) in subparagraph (C)(ii), by striking subclause (II) and inserting the following: “(II) received the imported merchandise, other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, or any combination of such imported merchandise and such other merchandise, directly or indirectly from the person who imported and paid any duties, taxes, and fees imposed under Federal law upon importation or entry and due on the imported merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise);” ; and (E) in the flush text at the end— (i) by striking “the amount of each such duty, tax, and fee” and all that follows through “99 percent of that duty, tax, or fee” and inserting “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback”; and (ii) by striking the last sentence and inserting the following: “Notwithstanding subparagraph (A), drawback shall be allowed under this paragraph with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Records. Transfers of merchandise may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.”; (3) in paragraph (3)(B), by striking “the commercially interchangeable merchandise” and inserting “merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise”; and (4) by adding at the end the following: “(5) (A) For purposes of paragraph (2) and except as provided in subparagraph (B), merchandise may not be substituted for imported merchandise for drawback purposes based on the 8-digit HTS subheading number if the article description for the 8-digit HTS subheading number under which the imported merchandise is classified begins with the term ‘other’. “(B) In cases described in subparagraph (A), merchandise may be substituted for imported merchandise for drawback purposes if— “(i) the other merchandise and such imported merchandise are classifiable under the same 10-digit HTS statistical reporting number; and “(ii) the article description for that 10-digit HTS statistical reporting number does not begin with the term ‘other’. “(6) (A) For purposes of paragraph (2), a drawback claimant may use the first 8 digits of the 10-digit Schedule B number for merchandise or an article to determine if the merchandise or article is classifiable under the same 8-digit HTS subheading number as the imported merchandise, without regard to whether the Schedule B number corresponds to more than one 8-digit HTS subheading number. “(B) In this paragraph, the term ‘Schedule B’ means the Department of Commerce Schedule B, Statistical Classification of Domestic and Foreign Commodities Exported from the United States.” . (f) Liability for Drawback Claims.— Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)) is amended to read as follows: “(k) Liability for Drawback Claims.— “(1) In general.— Any person making a claim for drawback under this section shall be liable for the full amount of the drawback claimed. “(2) Liability of importers.— An importer shall be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of— “(A) the amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or “(B) the amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise. “(3) Joint and several liability.— Persons described in paragraphs (1) and (2) shall be jointly and severally liable for the amount described in paragraph (2).” . (g) Regulations.— Section 313(l) of the Tariff Act of 1930 (19 U.S.C. 1313(l)) is amended to read as follows: “(l) Regulations.— “(1) In general.— Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe. “(2) Calculation of drawback.— “(A) In general.— Not later than the date that is 2 years after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015, the Secretary shall prescribe regulations for determining the calculation of amounts refunded as drawback under this section. “(B) Claims with respect to unused merchandise.— The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise, which were imposed under Federal law upon entry or importation of the imported merchandise, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item or, if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the merchandise, then— “(i) in the case of an article that is exported, the amount of the refund shall be equal to 99 percent of the lesser of— “(I) the amount of duties, taxes, and fees paid with respect to the imported merchandise; or “(II) the amount of duties, taxes, and fees that would apply to the exported article if the exported article were imported; and “(ii) in the case of an article that is destroyed, the amount of the refund shall be an amount that is— “(I) equal to 99 percent of the lesser of— “(aa) the amount of duties, taxes, and fees paid with respect to the imported merchandise; and “(bb) the amount of duties, taxes, and fees that would apply to the destroyed article if the destroyed article were imported; and “(II) reduced by the value of materials recovered during destruction as provided in subsection (x). “(C) Claims with respect to manufactured articles into which imported or substitute merchandise is incorporated.— The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise incorporated into an article that is exported or destroyed, which were imposed under Federal law upon entry or importation of the imported merchandise incorporated into an article that is exported or destroyed, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item, or if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the imported merchandise, then— “(i) in the case of an article that is exported, the amount of the refund shall be equal to 99 percent of the lesser of— “(I) the amount of duties, taxes, and fees paid with respect to the imported merchandise; or “(II) the amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported; and “(ii) in the case of an article that is destroyed, the amount of the refund shall be an amount that is— “(I) equal to 99 percent of the lesser of— “(aa) the amount of duties, taxes, and fees paid with respect to the imported merchandise; and “(bb) the amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported; and “(II) reduced by the value of materials recovered during destruction as provided in subsection (x). “(D) Exceptions.— The calculations set forth in subparagraphs (B) and (C) shall not apply to claims for wine based on subsection (j)(2) and claims based on subsection (p) and instead— “(i) for any drawback claim for wine based on subsection (j)(2), the amount of the refund shall be equal to 99 percent of the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in subparagraphs (B)(i) and (B)(ii); and “(ii) for any drawback claim based on subsection (p), the amount of the refund shall be subject to the limitations set out in paragraph (4) of that subsection and without regard to subparagraph (B)(i), (B)(ii), (C)(i), or (C)(ii). “(3) Status reports on regulations.— Not later than the date that is one year after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015, and annually thereafter until the regulations required by paragraph (2) are final, the Secretary shall submit to Congress a report on the status of those regulations.” . (h) Substitution of Finished Petroleum Derivatives.— Section 313(p) of the Tariff Act of 1930 (19 U.S.C. 1313(p)) is amended— (1) by striking “Harmonized Tariff Schedule of the United States” each place it appears and inserting “HTS”; and (2) in paragraph (3)(A)— (A) in clause (ii)(III), by striking “, as so certified in a certificate of delivery or certificate of manufacture and delivery”; and (B) in the flush text at the end— (i) by striking “, so designated on the certificate of delivery or certificate of manufacture and delivery”; and (ii) by striking the last sentence and inserting the following: Records. “The party transferring the merchandise shall maintain records kept in the normal course of business to demonstrate the transfer.”. (i) Packaging Material.— Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)) is amended— (1) in paragraph (1), by striking “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material” and inserting “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”; (2) in paragraph (2), by striking “of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material” and inserting “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)”; and (3) in paragraph (3), by striking “they contain” each place it appears and inserting “it contains”. (j) Filing of Drawback Claims.— Section 313(r) of the Tariff Act of 1930 (19 U.S.C. 1313(r)) is amended— (1) in paragraph (1)— (A) by striking the first sentence and inserting the following: “A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported.”; (B) in the second sentence, by striking “3-year” and inserting “5-year”; and (C) in the third sentence, by striking “the Customs Service” and inserting “U.S. Customs and Border Protection”; (2) in paragraph (3)— (A) in subparagraph (A)— (i) in the matter preceding clause (i), by striking “The Customs Service” and inserting “U.S. Customs and Border Protection”; (ii) in clauses (i) and (ii), by striking “the Customs Service” each place it appears and inserting “U.S. Customs and Border Protection”; and (iii) in clause (ii)(I), by striking “3-year” and inserting “5-year”; and (B) in subparagraph (B), by striking “the periods of time for retaining records set forth in subsection (t) of this section and” and inserting “the period of time for retaining records set forth in”; and (3) by adding at the end the following: “(4) All drawback claims filed on and after the date that is 2 years after the date of the enactment of the Trade Facilitation and Trade Enforcement Act of 2015 shall be filed electronically.” . (k) Designation of Merchandise by Successor.— Section 313(s) of the Tariff Act of 1930 (19 U.S.C. 1313(s)) is amended— (1) in paragraph (2), by striking subparagraph (B) and inserting the following: “(B) subject to paragraphs (5) and (6) of subsection (j), imported merchandise, other merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, or any combination of such imported merchandise and such other merchandise, that the predecessor received, before the date of succession, from the person who imported and paid any duties, taxes, and fees due on the imported merchandise;” ; and (2) in paragraph (4), by striking “certifies that” and all that follows and inserting “certifies that the transferred merchandise was not and will not be claimed by the predecessor.”. (l) Drawback Certificates.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by striking subsection (t). (m) Drawback for Recovered Materials.— Section 313(x) of the Tariff Act of 1930 (19 U.S.C. 1313(x)) is amended by striking “and (c)” and inserting “(c), and (j)”. (n) Definitions.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following: “(z) Definitions.— In this section: “(1) Directly.— The term ‘directly’ means a transfer of merchandise or an article from one person to another person without any intermediate transfer. “(2) HTS.— The term ‘HTS’ means the Harmonized Tariff Schedule of the United States. “(3) Indirectly.— The term ‘indirectly’ means a transfer of merchandise or an article from one person to another person with one or more intermediate transfers.” . (o) Recordkeeping.— Section 508(c)(3) of the Tariff Act of 1930 (19 U.S.C. 1508(c)(3)) is amended by striking “payment” and inserting “liquidation”. (p) Government Accountability Office Report.— (1) In general.— Not later than one year after the issuance of the regulations required by subsection (l)(2) of section 313 of the Tariff Act of 1930, as added by subsection (g) of this section, the Comptroller General of the United States 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 modernization of drawback and refunds under section 313 of the Tariff Act of 1930, as amended by this section. (2) Contents.— The report required by paragraph (1) shall include the following: (A) An assessment of the modernization of drawback and refunds under section 313 of the Tariff Act of 1930, as amended by this section. (B) A description of drawback claims that were permissible before the effective date provided for in subsection (q) that are not permissible after that effective date and an identification of industries most affected. (C) A description of drawback claims that were not permissible before the effective date provided for in subsection (q) that are permissible after that effective date and an identification of industries most affected. (q) Effective Date.— (1) In general.— The amendments made by this section shall— (A) take effect on the date of the enactment of this Act; and (B) except as provided in paragraph (3), apply to drawback claims filed on or after the date that is 2 years after such date of enactment. (2) Reporting of operability of automated commercial environment computer system.— Not later than one year after the date of the enactment of this Act, and not later than 2 years after such date of enactment, the Secretary of the Treasury 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— (A) the date on which the Automated Commercial Environment will be ready to process drawback claims; and (B) the date on which the Automated Export System will be ready to accept proof of exportation under subsection (i) of section 313 of the Tariff Act of 1930, as amended by subsection (d) of this section. (3) Transition rule.— During the one-year period beginning on the date that is 2 years after the date of the enactment of this Act, a person may elect to file a claim for drawback under— (A) section 313 of the Tariff Act of 1930, as amended by this section; or (B) section 313 of the Tariff Act of 1930, as in effect on the day before the date of the enactment of this Act.

100. 2016

     Trade Facilitation and Trade Enforcement Act of 2015

     Pub. L. 114–125 § 906(m) · 130 Stat. 122

     Substituted · 19 U.S.C. § 1313(x)

     Pub. L. 114–125, § 906(m), substituted “(c), and (j)” for “and (c)”

     Source evidence

     Code amendment note
     Subsec. (x). Pub. L. 114–125, § 906(m), substituted “(c), and (j)” for “and (c)”.

     Enacted provision · exact public law section
     (m) Drawback for Recovered Materials.— Section 313(x) of the Tariff Act of 1930 (19 U.S.C. 1313(x)) is amended by striking “and (c)” and inserting “(c), and (j)”.

101. 2016

     Trade Facilitation and Trade Enforcement Act of 2015

     Pub. L. 114–125 § 906(n) · 130 Stat. 122

     Added · 19 U.S.C. § 1313(z)

     Pub. L. 114–125, § 906(n), added subsec. (z)

     Source evidence

     Code amendment note
     Subsec. (z). Pub. L. 114–125, § 906(n), added subsec. (z).

     Enacted provision · exact public law section
     (n) Definitions.— Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following: “(z) Definitions.— In this section: “(1) Directly.— The term ‘directly’ means a transfer of merchandise or an article from one person to another person without any intermediate transfer. “(2) HTS.— The term ‘HTS’ means the Harmonized Tariff Schedule of the United States. “(3) Indirectly.— The term ‘indirectly’ means a transfer of merchandise or an article from one person to another person with one or more intermediate transfers.” .

102. 2020

     United States-Mexico-Canada Agreement Implementation Act

     Pub. L. 116–113 § 501(e)(3)(A) · 134 Stat. 11

     1. Added · 19 U.S.C. § 1313(j)(4)(A)

        Pub. L. 116–113, § 501(e)(3)(A), added subpar. (A)

     2. Substituted · 19 U.S.C. § 1313(j)(4)(A)

        Pub. L. 116–113, § 501(e)(3)(A), struck out former subpar. (A) which read as follows: “Effective upon the entry into force of the North American Free Trade Agreement, the exportation to a NAFTA country, as defined in section 2(4) of the North American Free Trade Agreement Implementation Act, of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (8) of section 203(a) of that Act, shall not constitute an exportation for purposes of paragraph (2).”

     Source evidence

     Code amendment note
     Subsec. (j)(4)(A). Pub. L. 116–113, § 501(e)(3)(A), added subpar. (A) and struck out former subpar. (A) which read as follows: “Effective upon the entry into force of the North American Free Trade Agreement, the exportation to a NAFTA country, as defined in section 2(4) of the North American Free Trade Agreement Implementation Act, of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (8) of section 203(a) of that Act, shall not constitute an exportation for purposes of paragraph (2).”

     Enacted provision · exact public law section
     (A) in subsection (j)(4), by striking subparagraph (A) and inserting the following: “(A) (i) Effective upon the entry into force of the USMCA, the exportation to a USMCA country of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (8) of section 208(a) of the United States-Mexico-Canada Agreement Implementation Act, shall not constitute an exportation for purposes of paragraph (2). “(ii) In this subparagraph, the terms ‘USMCA’ and ‘USMCA country’ have the meanings given those terms in section 3 of the United States-Mexico-Canada Agreement Implementation Act.” ;

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

103. 2020

     United States-Mexico-Canada Agreement Implementation Act

     Pub. L. 116–113 § 501(e)(3)(B)(i) · 134 Stat. 11

     1. Added · 19 U.S.C. § 1313(n)(1)(A); 19 U.S.C. § 1313(n)(1)(B)

        Pub. L. 116–113, § 501(e)(3)(B)(i), added subpars. (A) and (B)

     2. Struck · 19 U.S.C. § 1313(n)(1)(A); 19 U.S.C. § 1313(n)(1)(B)

        Pub. L. 116–113, § 501(e)(3)(B)(i), struck out former subpars. (A) and (B) which read as follows:

     Source evidence

     Code amendment note
     Subsec. (n)(1)(A), (B). Pub. L. 116–113, § 501(e)(3)(B)(i), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows:

     “(A) the term ‘NAFTA Act’ means the North American Free Trade Agreement Implementation Act; “(B) the terms ‘NAFTA country’ and ‘good subject to NAFTA drawback’ have the same respective meanings that are given such terms in sections 2(4) and 203(a) of the NAFTA Act;”.

     Enacted provision · exact public law section
     (i) in paragraph (1), by striking subparagraphs (A) and (B) and inserting the following: “(A) the term ‘USMCA country’ has the meaning given that term in section 3 of the United States-Mexico-Canada Agreement Implementation Act; “(B) the term ‘good subject to USMCA drawback’ has the meaning given that term in section 208(a) of the United States-Mexico-Canada Agreement Implementation Act;” ; and

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

104. 2020

     United States-Mexico-Canada Agreement Implementation Act

     Pub. L. 116–113 § 501(e)(3)(B)(ii) · 134 Stat. 11

     Substituted · 19 U.S.C. § 1313(n)(2); 19 U.S.C. § 1313(n)(3)

     Pub. L. 116–113, § 501(e)(3)(B)(ii), substituted “USMCA” for “NAFTA” wherever appearing

     Source evidence

     Code amendment note
     Subsec. (n)(2), (3). Pub. L. 116–113, § 501(e)(3)(B)(ii), substituted “USMCA” for “NAFTA” wherever appearing.

     Enacted provision · exact public law section
     (ii) in paragraphs (2) and (3), by striking “NAFTA” each place it appears and inserting “USMCA”; and

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

105. 2020

     United States-Mexico-Canada Agreement Implementation Act

     Pub. L. 116–113 § 501(e)(3)(C) · 134 Stat. 11

     Substituted · 19 U.S.C. § 1313(o)

     Pub. L. 116–113, § 501(e)(3)(C), substituted “USMCA” for “NAFTA” wherever appearing

     Source evidence

     Code amendment note
     Subsec. (o). Pub. L. 116–113, § 501(e)(3)(C), substituted “USMCA” for “NAFTA” wherever appearing.

     Enacted provision · exact public law section
     (C) in subsection (o), by striking “NAFTA” each place it appears and inserting “USMCA”.

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

106. 2020

     Financial Services and General Government Appropriations Act, 2021

     Pub. L. 116–260 § 601(c)(2)(A)(iii) · 134 Stat. 1182

     Substituted · 19 U.S.C. § 1313(n)(1)(C)

     Pub. L. 116–260, § 601(c)(2)(A)(iii), substituted “section 4534(e) of this title” for “section 1508(b)(2)(B) of this title”

     Source evidence

     Code amendment note
     Subsec. (n)(1)(C). Pub. L. 116–260, § 601(c)(2)(A)(iii), substituted “section 4534(e) of this title” for “section 1508(b)(2)(B) of this title”.

     Enacted provision · exact public law section
     Sec. 601. (including rescission of funds) None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

107. 2020

     Financial Services and General Government Appropriations Act, 2021

     Pub. L. 116–260 § 601(d)(2) · 134 Stat. 1182

     Substituted · 19 U.S.C. § 1313(r)(3)(B)

     Pub. L. 116–260, § 601(d)(2), substituted “section 1508(c)(2)” for “section 1508(c)(3)”

     Source evidence

     Code amendment note
     Subsec. (r)(3)(B). Pub. L. 116–260, § 601(d)(2), substituted “section 1508(c)(2)” for “section 1508(c)(3)”.

     Enacted provision · exact public law section
     Sec. 601. (including rescission of funds) None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.

     Effective date note
     Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116–113, set out as a note under section 81c of this title.

139 of 149 references resolved to an enrolled provision · 2 partial · 8 unresolved