To provide for duty free treatment for entries and withdrawals of tamoxifen citrate after December 31, 1993, and before January 1, 1995.

Declares that, upon proper request filed with the Customs Service within a specified period, any entry or withdrawal from warehouse for consumption of tamoxifen citrate made after December 31, 1993, and before January 1, 1995, and with respect to which there would have been no duty if such entry or withdrawal had been made on or after January 1, 1995, shall be liquidated or reliquidated (refunded) as though such entry or withdrawal had been made on or after January 1, 1995.