Amendments
2020—Subsec. (j)(4)(A). Pub. L. 116–113, § 501(e)(3)(A), added subpar. (A) and struck out former subpar. (A) which read as follows: “Effective upon the entry into force of the North American Free Trade Agreement, the exportation to a NAFTA country, as defined in section 2(4) of the North American Free Trade Agreement Implementation Act, of merchandise that is fungible with and substituted for imported merchandise, other than merchandise described in paragraphs (1) through (8) of section 203(a) of that Act, shall not constitute an exportation for purposes of paragraph (2).”
Subsec. (n)(1)(A), (B). Pub. L. 116–113, § 501(e)(3)(B)(i), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows:
“(A) the term ‘NAFTA Act’ means the North American Free Trade Agreement Implementation Act;
“(B) the terms ‘NAFTA country’ and ‘good subject to NAFTA drawback’ have the same respective meanings that are given such terms in sections 2(4) and 203(a) of the NAFTA Act;”.
Subsec. (n)(1)(C). Pub. L. 116–260, § 601(c)(2)(A)(iii), substituted “section 4534(e) of this title” for “section 1508(b)(2)(B) of this title”.
Subsec. (n)(2), (3). Pub. L. 116–113, § 501(e)(3)(B)(ii), substituted “USMCA” for “NAFTA” wherever appearing.
Subsec. (o). Pub. L. 116–113, § 501(e)(3)(C), substituted “USMCA” for “NAFTA” wherever appearing.
Subsec. (r)(3)(B). Pub. L. 116–260, § 601(d)(2), substituted “section 1508(c)(2)” for “section 1508(c)(3)”.
2016—Subsec. (a). Pub. L. 114–125, § 906(a), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that” for “the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such”.
Subsec. (b). Pub. L. 114–125, § 906(b)(1), (6), designated existing provisions as par. (1), inserted heading, and added pars. (2) to (4).
Subsec. (b)(1). Pub. L. 114–125, § 906(b)(2)–(5), substituted “or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is” for “and any other merchandise (whether imported or domestic) of the same kind and quality are”, “5 years from the date of importation of such imported merchandise” for “three years from the receipt of such imported merchandise by the manufacturer or producer of such articles”, and “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or destruction.” for “an amount of drawback equal tothat which would have been allowable had the merchandise used therein been imported, but only if those articles have not been used prior to such exportation or destruction; but the total amount of drawback allowed upon the exportation or destruction under customs supervision of such articles, together with the total amount of drawback allowed in respect of such imported merchandise under any other provision of law, shall not exceed 99 per centum of the duty paid on such imported merchandise.”
Subsec. (c)(1). Pub. L. 114–125, § 906(c)(1)(C), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “the full amount of the duties paid upon such merchandise, less 1 percent,” in concluding provisions.
Subsec. (c)(1)(C)(ii). Pub. L. 114–125, § 906(c)(1)(A), struck out “under a certificate of delivery” after “from the importer” in two places.
Subsec. (c)(1)(D). Pub. L. 114–125, § 906(c)(1)(B), substituted “5 years” for “3 years” and “U.S. Customs and Border Protection” for “the Customs Service”.
Subsec. (c)(2). Pub. L. 114–125, § 906(c)(2), substituted “U.S. Customs and Border Protection” for “the Customs Service”.
Subsec. (c)(3). Pub. L. 114–125, § 906(c)(3), amended par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback successor to the importer as defined in subsection (s)(3).”
Subsec. (i). Pub. L. 114–125, § 906(d), amended subsec. (i) generally. Prior to amendment, text read as follows: “Unless otherwise provided for in this section, no drawback shall be allowed under the provisions of this section unless the completed article is exported, or destroyed under the supervision of the Customs Service, within five years after importation of the imported merchandise.”
Subsec. (j)(1). Pub. L. 114–125, § 906(e)(1)(B), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “99 percent of the amount of each duty, tax, or fee so paid” in concluding provisions.
Subsec. (j)(1)(A). Pub. L. 114–125, § 906(e)(1)(A), in introductory provisions, substituted “5-year” for “3-year” and inserted “and before the drawback claim is filed” after “the date of importation”.
Subsec. (j)(2). Pub. L. 114–125, § 906(e)(2)(E), in concluding provisions, substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback” for “the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback under this subsection, but in no case may the total drawback on the imported merchandise, whether available under this paragraph or any other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee” and “Notwithstanding subparagraph (A), drawback shall be allowed under this paragraph with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Transfers of merchandise may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required.” for “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”
Pub. L. 114–125, § 906(e)(2)(A), substituted “paragraphs (4), (5), and (6)” for “paragraph (4)” in introductory provisions.
Subsec. (j)(2)(A). Pub. L. 114–125, § 906(e)(2)(B), substituted “classifiable under the same 8-digit HTS subheading number as” for “commercially interchangeable with”.
Subsec. (j)(2)(B). Pub. L. 114–125, § 906(e)(2)(C), substituted “5-year” for “3-year” and inserted “and before the drawback claim is filed” after “the imported merchandise”.
Subsec. (j)(2)(C)(ii)(II). Pub. L. 114–125, § 906(e)(2)(D), added subcl. (II) and struck out former subcl. (II) which read as follows: “received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party the imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any retained merchandise will be treated as domestic merchandise);”.
Subsec. (j)(3)(B). Pub. L. 114–125, § 906(e)(3), substituted “merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise” for “the commercially interchangeable merchandise”.
Subsec. (j)(5), (6). Pub. L. 114–125, § 906(e)(4), added pars. (5) and (6).
Subsec. (k). Pub. L. 114–125, § 906(f), amended subsec. (k) generally. Prior to amendment, text read as follows:
“(1) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for imported merchandise of the same kind and quality shall be treated as the use of such imported merchandise if no certificate of delivery is issued with respect to such imported merchandise.
“(2) For purposes of subsections (a) and (b), the use of any domestic merchandise acquired in exchange for a drawback product of the same kind and quality shall be treated as the use of such drawback product if no certificate of delivery or certificate of manufacture and delivery pertaining to such drawback product is issued, other than that which documents the product’s manufacture and delivery. As used in this paragraph, the term ‘drawback product’ means any domestically produced product, manufactured with imported merchandise or any other merchandise (whether imported or domestic) of the same kind and quality, that is subject to drawback.”
Subsec. (l). Pub. L. 114–125, § 906(g), amended subsec. (l) generally. Prior to amendment, text read as follows: “Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe, which may include, but need not be limited to, the authority for the electronic submission of drawback entries and the designation of the person to whom any refund or payment of drawback shall be made.”
Subsec. (p). Pub. L. 114–125, § 906(h)(1), substituted “HTS” for “Harmonized Tariff Schedule of the United States” wherever appearing.
Subsec. (p)(3)(A). Pub. L. 114–125, § 906(h)(2)(B), in concluding provisions, struck out “, so designated on the certificate of delivery or certificate of manufacture and delivery” after “origin” and substituted “The party transferring the merchandise shall maintain records kept in the normal course of business to demonstrate the transfer.” for “A party who issues a certificate of delivery, or certificate of manufacture and delivery, shall also certify to the Commissioner of Customs that it has not, and will not, issue such certificates for a quantity greater than the amount eligible for drawback and that appropriate records will be maintained to demonstrate that fact.”
Subsec. (p)(3)(A)(ii)(III). Pub. L. 114–125, § 906(h)(2)(A), struck out “, as so certified in a certificate of delivery or certificate of manufacture and delivery” after “transferred”.
Subsec. (q)(1). Pub. L. 114–125, § 906(i)(1), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material”.
Subsec. (q)(2). Pub. L. 114–125, § 906(i)(2), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufacture or produce such material”.
Subsec. (q)(3). Pub. L. 114–125, § 906(i)(3), substituted “it contains” for “they contain” in two places.
Subsec. (r)(1). Pub. L. 114–125, § 906(j)(1), substituted “A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported.” for “A drawback entry and all documents necessary to complete a drawback claim, including those issued by the Customs Service, shall be filed or applied for, as applicable, within 3 years after the date of exportation or destruction of the articles on which drawback is claimed, except that any landing certificate required by regulation shall be filed within the time limit prescribed in such regulation.”, “5-year” for “3-year”, and “U.S. Customs and Border Protection” for “the Customs Service”.
Subsec. (r)(3)(A). Pub. L. 114–125, § 906(j)(2)(A)(i), (ii), substituted “U.S. Customs and Border Protection” for “The Customs Service” in introductory provisions and “U.S. Customs and Border Protection” for “the Customs Service” in cls. (i) and (ii).
Subsec. (r)(3)(A)(ii)(I). Pub. L. 114–125, § 906(j)(2)(A)(iii), substituted “5-year” for “3-year”.
Subsec. (r)(3)(B). Pub. L. 114–125, § 906(j)(2)(B), substituted “the period of time for retaining records set forth in” for “the periods of time for retaining records set forth in subsection (t) of this section and”.
Subsec. (r)(4). Pub. L. 114–125, § 906(j)(3), added par. (4).
Subsec. (s)(2)(B). Pub. L. 114–125, § 906(k)(1), added subpar. (B) and struck out former subpar. (B) which read as follows: “imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the predecessor received, before the date of succession, from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the predecessor such merchandise;”.
Subsec. (s)(4). Pub. L. 114–125, § 906(k)(2), substituted “certifies that the transferred merchandise was not and will not be claimed by the predecessor.” for “certifies that—
“(A) the transferred merchandise was not and will not be claimed by the predecessor, and
“(B) the predecessor did not and will not issue any certificate to any other person that would enable that person to claim drawback.”
Subsec. (t). Pub. L. 114–125, § 906(l), struck out subsec. (t). Text read as follows: “Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued.”
Subsec. (x). Pub. L. 114–125, § 906(m), substituted “(c), and (j)” for “and (c)”.
Subsec. (z). Pub. L. 114–125, § 906(n), added subsec. (z).
2008—Subsec. (j)(2). Pub. L. 110–246, § 15421(a), inserted at end of concluding provisions “For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially interchangeable.”
Subsec. (p)(5). Pub. L. 110–246, § 15334(a), added par. (5).
2004—Subsec. (c). Pub. L. 108–429, § 1563(a), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise—
“(1) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation;
“(2) upon which the duties have been paid;
“(3) which has been entered or withdrawn for consumption; and
“(4) which, within 3 years after release from the custody of the Customs Service, has been returned to the custody of the Customs Service for exportation or destruction under the supervision of the Customs Service;
the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback.”
Subsec. (i). Pub. L. 108–429, § 1563(b), substituted “Unless otherwise provided for in this section, no” for “No” and inserted “, or destroyed under the supervision of the Customs Service,” after “exported”.
Subsec. (j)(1). Pub. L. 108–429, § 1557(a)(1), substituted “upon entry or” for “because of its” in introductory provisions.
Subsec. (j)(2). Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “upon entry or” for “because of its” and, in concluding provisions, substituted “then, notwithstanding any other provision of law, upon” for “then upon” and “shall be refunded as drawback under this subsection” for “shall be refunded as drawback”.
Subsec. (k). Pub. L. 108–429, § 1563(c), designated existing provisions as par. (1) and added par. (2).
Subsec. (n)(1)(B). Pub. L. 108–429, § 2004(d)(6), inserted semicolon at end.
Subsec. (q). Pub. L. 108–429, § 1563(d), amended heading and text of subsec. (q) generally. Prior to amendment, text related to drawback eligibility of packaging material for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j) of this section and additional eligibility for packaging material produced in the United States.
Subsec. (y). Pub. L. 108–429, § 1556, added subsec. (y).
2003—Subsec. (j)(4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(A), temporarily designated existing provisions as subpar. (A) and added subpar. (B). See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (n). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (n)(1). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(ii), temporarily added subpar. (D). See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (n)(4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(iii), temporarily added par. (4). See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (o). Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (o)(3), (4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(ii), temporarily added pars. (3) and (4). See Effective and Termination Dates of 2003 Amendment note below.
2000—Subsec. (p)(3)(A)(i)(I). Pub. L. 106–476, § 1422(a)(1), inserted “2709.00,” after “2708,” and substituted “and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00” for “2902, and 2909.19.14”.
Subsec. (p)(3)(B). Pub. L. 106–476, § 1422(b), inserted at end “If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”
Subsec. (x). Pub. L. 106–476, § 1462(a), added subsec. (x).
1999—Subsec. (p)(1). Pub. L. 106–36, § 2420(a), substituted concluding provisions for former concluding provisions which read as follows: “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant”.
Subsec. (p)(2)(A)(i) to (iii). Pub. L. 106–36, § 2420(b)(1)(A), substituted “a qualified article” for “the qualified article”.
Subsec. (p)(2)(A)(iv). Pub. L. 106–36, § 2420(b)(1)(B), substituted “a qualified article” for “an imported qualified article”.
Subsec. (p)(2)(G). Pub. L. 106–36, § 2420(b)(2), inserted “transferor,” after “importer,”.
Subsec. (p)(3)(A)(i)(I). Pub. L. 106–36, § 2419(a), substituted “2902, and 2909.19.14” for “and 2902”.
Subsec. (p)(3)(A)(i)(II). Pub. L. 106–36, § 2420(c)(1)(A), substituted “the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States” for “liquids, pastes, powders, granules, and flakes”.
Subsec. (p)(3)(A)(ii). Pub. L. 106–36, § 2420(c)(1)(B), added subcl. (III) and concluding provisions.
Subsec. (p)(3)(B). Pub. L. 106–36, § 2420(c)(2), substituted “article, including an imported, manufactured, substituted, or exported article,” for “exported article”.
Subsec. (p)(3)(C). Pub. L. 106–36, § 2420(c)(3), substituted “either the qualified article or the exported article.” for “such article.”
Subsec. (p)(4)(B). Pub. L. 106–36, § 2420(d), inserted “had the claim qualified for drawback under subsection (j)” before period at end.
Subsec. (q). Pub. L. 106–36, § 2404(a), designated existing provisions as par. (1), inserted heading, realigned margins, and added par. (2).
1996—Subsec. (j)(2). Pub. L. 104–295, § 21(e)(4)(A), realigned margins.
Subsec. (r)(3). Pub. L. 104–295, § 7, added par. (3).
Subsec. (s)(2)(B). Pub. L. 104–295, § 10, substituted “predecessor” for “successor” in two places.
Subsec. (t). Pub. L. 104–295, § 21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter.
1994—Subsec. (w). Pub. L. 103–465, § 422(d), designated existing provisions as par. (1), inserted heading, and added par. (2).
Pub. L. 103–465, § 404(e)(5)(A), added subsec. (w).
1993—Subsec. (a). Pub. L. 103–182, § 632(a)(1), inserted “or destruction under customs supervision” after “Upon the exportation”, “provided that those articles have not been used prior to such exportation or destruction,” after “use of imported merchandise,”, and “or destruction” after “refunded upon the exportation”, and substituted “by-products produced from imported wheat” for “by-products produced from wheat imported after ninety days after June 17, 1930”.
Subsec. (b). Pub. L. 103–182, § 632(a)(2), substituted “any other merchandise (whether imported or domestic)” for “duty-free or domestic merchandise”, inserted “, or destruction under customs supervision,” after “there shall be allowed upon the exportation”, substituted “production of the exported or destroyed articles” for “production of the exported articles”, inserted “, but only if those articles have not been used prior to such exportation or destruction” after “merchandise used therein been imported” and “or destruction under customs supervision” after “but the total amount of drawback allowed upon the exportation”.
Subsec. (c). Pub. L. 103–182, § 632(a)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which have been entered or withdrawn for consumption and, within ninety days after release from customs custody, unless the Secretary authorizes in writing a longer time, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.”
Subsec. (j). Pub. L. 103–182, § 203(c)(1), (2), substituted “Subject to paragraph (4), if” for “If” in par. (2) and added par. (4). See Construction of 1993 Amendment note below.
Pub. L. 103–182, § 632(a)(4), amended subsec. (j) generally, substituting present provisions for provisions which authorized drawbacks for imported merchandise which, upon either exportation or destruction, was in the same condition as when imported.
Subsec. (l). Pub. L. 103–182, § 632(a)(5), substituted “the authority for the electronic submission of drawback entries” for “the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 1309(b) of this title shall be filed and completed,”.
Subsecs. (n), (o). Pub. L. 103–182, § 203(b)(3), amended subsecs. (n) and (o) generally, substituting present provisions for provisions which related to, in subsec. (n), drawback-eligible goods under United States-Canada Free-Trade Agreement Implementation Act of 1988 and, in subsec. (o), vessels built for Canadian account or for Government of Canada.
Subsec. (p). Pub. L. 103–182, § 632(a)(6), amended subsec. (p) generally, substituting present provisions for provisions relating to substitution of crude petroleum or petroleum derivatives.
Subsecs. (q) to (v). Pub. L. 103–182, § 632(a)(7), added subsecs. (q) to (v).
1990—Subsec. (n). Pub. L. 101–382, § 134(a)(1), inserted “, except an article” before “made from” and substituted comma for “of 1988” before “does not”.
Subsec. (o). Pub. L. 101–382, § 134(a)(2), inserted at end “This subsection shall apply to vessels delivered to Canadian account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date proclaimed by the President under section 204(b)(2)(B) of the United States-Canada Free-Trade Agreement Implementation Act of 1988).”
Subsec. (p). Pub. L. 101–382, § 484A(a), added subsec. (p).
1988—Subsecs. (n), (o). Pub. L. 100–449 temporarily added subsecs. (n) and (o). See Effective and Termination Dates of 1988 Amendment note below.
1986—Subsec. (j)(2), (3). Pub. L. 99–514, § 1888(2)(A), redesignated par. (3) as (2) and redesignated par. (4) relating to imported packaging material as (3).
Subsec. (j)(4). Pub. L. 99–514, § 1888(2), redesignated par. (4) relating to imported packaging material as (3) and amended par. (4) relating to the performing of incidental operations generally. Prior to amendment, such par. (4) read as follows: “The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).”
1984—Subsec. (j)(2) to (4). Pub. L. 98–573, § 202(1), redesignated par. (2), relating to the performing of incidental operations, as (4), and inserted after par. (1) new pars. (3) and (4).
Subsecs. (k) to (m). Pub. L. 98–573, § 202(2), (3), added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively.
1980—Subsecs. (j) to (l). Pub. L. 96–609, § 201(a), added subsec. (j) and redesignated former subsecs. (j) and (k) as (k) and (l), respectively.
1971—Subsecs. (h) to (k). Pub. L. 91–692 added subsec. (h) and redesignated former subsecs. (h) to (j) as (i) to (k), respectively.
1968—Subsec. (d). Pub. L. 90–630 permitted, under Treasury regulations, the drawback of tax with regard to distilled spirits exported as ships’ stores where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant.
1958—Subsec. (b). Pub. L. 85–673 substituted “merchandise” for “sugar, or metal, or ore containing metal, or flaxseed or linseed, or flaxseed or linseed oil, or printing papers coated or uncoated,” after “duty-paid” and “allowable had the”.
1956—Subsec. (b). Act Aug. 6, 1956, inserted “or printing papers, coated or uncoated,” after “linseed oil,” wherever appearing.
1953—Subsec. (b). Act Aug. 8, 1953, § 12(a), extended from one year to three years the period during which substitution for drawback purposes may be made.
Subsec. (c). Act Aug. 8, 1953, § 12(b), extended the period during which the merchandise can be returned to customs custody for exportation from thirty days to ninety days or such longer period as the Secretary of the Treasury may allow; and provided for the refunding of duties in cases where the merchandise upon which the duties have been paid was sent to the consignee without his consent.
Subsec. (h). Act Aug. 8, 1953, § 12(c), substituted reference to “this section” for “this section or of section 152a of this title (relating to drawback on shipments to the Philippine Islands),”; struck out another reference to the Philippine Islands; and substituted “five years” for “three years”.
Subsec. (i). Act Aug. 8, 1953, § 12(c), broadened the authority of the Secretary of the Treasury to make such regulations for the administration of the drawback provisions as may be necessary.
1951—Subsec. (b). Act Aug. 8, 1951, extended the provisions of such subsection to flaxseed and linseed, and flaxseed and linseed oil, and omitted “(or shipment to the Philippine Islands)” before “of any such articles”.
1936—Subsec. (d). Act June 26, 1936, inserted second par.