Page:United States Statutes at Large Volume 98 Part 3.djvu/601

 PUBLIC LAW 98-573—OCT. 30, 1984

98 STAT. 2973

TITLE II—CUSTOMS AND MISCELLANEOUS AMENDMENTS Subtitle A—Amendments to the Tariff Act of 1930 SEC. 201. REFERENCE.

Elxcept as otherwise expressly provided, whenever in this subtitle an amendment or repeal is expressed in terms of an amendment to, or repeal of, a title, subtitle, part, section, or other provision, the reference shall be considered to be made to a title, subtitle, part, section, or other provision of the Tariff Act of 1930 (19 U.S.C. 1202 et seq.). SEC. 202. DRAWBACK.

Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (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 (2) by redesi^ating subsections (k) and (1) as subsections (1) and (m), respectively; and (3) by inserting after subsection (j) the following new subsection: "(k) 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.".

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