A bill to amend the Tariff Act of 1930 regarding same condition drawbacks and same kind and quality drawbacks, and for other purposes.

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 fungible merchandise or an aggregate of such imported merchandise and fungible merchandise, either of which has been imported by a person prior to the same person's subsequent exportation of such identical merchandise: (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.