Agricultural Export Subsidy Offset Act of 1983

Agricultural Export Subsidy Offset Act of 1983 - Requires the Secretary of Agriculture to establish an export payment-in-kind program. States that such program shall make agricultural commodities owned by the Commodity Credit Corporation available at no cost to U.S. exporters and processors, or to foreign countries to encourage the sales of U.S. agricultural commodities.

Requires the Secretary to ensure that: (1) such export sales do not displace usual U.S. marketings; (2) such commodities are not exported to any foreign country which is not eligible for most-favored-nation treatment for its goods; and (3) such commodities are not resold or transshipped to any other nation or used for purposes other than domestic purposes in such foreign country.

Requires the Secretary to make such agricultural commodities available at no cost to U.S. processors if the Secretary determines that the program is placing such processors at an unfair competitive disadvantage.

Requires the Secretary to carry out this program through the Commodity Credit Corporation. Prohibits the Secretary from making agricultural commodities owned by the Corporation available under this Act after December 31, 1985.