To amend the Tariff Act of 1930 to modify the provisions relating to drawback claims, and for other purposes.

February 14, 2003

Mr. BREAUX introduced the following bill; which was read twice and referred to the Committee on Finance

To amend the Tariff Act of 1930 to modify the provisions relating to drawback claims, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. UNUSED MERCHANDISE DRAWBACK.

(a) IN GENERAL- Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended--

(1) in paragraph (1), by striking `because of its' and inserting `upon entry or'; and

(2) in paragraph (2)--

(A) in the matter preceding subparagraph (A), by striking `because of its' and inserting `upon entry or'; and

(B) in 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 hereunder'.

(b) EFFECTIVE DATE- The amendments made by this section shall take effect on the date of enactment of this Act, and shall apply to any drawback claim filed on or after that date and to any drawback entry filed before that date if the liquidation of the entry is not final on that date.

END