Amends the Tariff Act of 1930 to provide for the refund ("drawback") of any import duty, tax, or fee which was imposed on imported merchandise if merchandise of the same kind and quality: (1) is, within three years, exported, or destroyed under customs supervision; and (2) is not used within the United States before such exportation or destruction.
Provides for the same kind of refund treatment for packaging material imported for use in performing incidental operations with regard to the packaging or repackaging of imported merchandise.
Became Public Law No: 98-573.
Committee on Finance requested executive comment from OMB, International Trade Commission, Office of the U.S. Trade Representative, Treasury Department, State Department, Commerce Department.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Trade.
Subcommittee Consideration and Mark-up Session Held.
Forwarded by Subcommittee to Full Committee (Amended).
Committee Consideration and Mark-up Session Held.
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