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 to provide a drawback (refund) of duties paid on unused merchandise which is entered into the United States and, within a specified time period, is later exported or destroyed. Provides that no prior notification to the U.S. Customs Service of the exporter's intent to export is required with respect to such drawback.