A bill to amend section 313 of the Tariff Act of 1930 to make certain products eligible for drawback and to simplify and clarify certain drawback provisions.

Amends the Tariff Act of 1930 with respect to: (1) the drawback of unused merchandise; (2) refunds, waivers, or reductions under the North American Free Trade Agreement (NAFTA) Implementation Act; (3) substitution of finished petroleum derivatives; (4) alternative methods for determining same kind and quality and commercial interchangeability of imported and other merchandise; and (5) the drawback of imported merchandise when commercially interchangeable merchandise was exported without preference under NAFTA.