A bill to amend the Tariff Act of 1930 in order to permit drawback for imported merchandise that is not used in the United States and is exported or destroyed under customs supervision.

Amends the Tariff Act of 1930 to permit the refund of import duties, taxes, or fees imposed on merchandise which is: (1) not used (other than incidental operations) within the United States; and (2) exported in the same condition as when imported or destroyed within three years of importation.