107 STAT. 2090 PUBLIC LAW 103-182—DEC. 8, 1993 "(3) If Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates, then for purposes of subsections (a), (b), (f), (h), 0'X2)> <^^ (Q)' ^h® shipment to Canada during the period such Agreement is in operation of an article made from or substituted for, as appropriate, a drawback eligible good under section 204(a) of the Umted States-Canada Free-Trade Implementation Act of 1988 does not constitute an exportation. "(o)(1) For purposes of subsection (g), if-— "(A) a vessel is built for the account and ownership of a resident of a NAFTA country or the government of a NAFTA country, and "(B) imported materials that are used in the construction and equipment of the vessel are goods subject to NAFTA drawback, the amount of customs duties refunded, waived, or reduced on such materials may not exceed the lesser of the total amount of customs duties paid or owed on the materials on importation into the United States or the total amount of customs duties paid on the vessel to the NAFTA country. "(2) If Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade A^:'eement thereafter terminates, then for purposes of subsection (g), vessels built for Canadian account and ownership, or for the Government of Canada, may not be considered to be built for any foreign account and ownership, or for the government of any foreign country, except to the extent that the materials in such vessels are drawback eligible goods under section 204(a) of the United States- Canada Free-Trade Implementation Act of 1988.". (4) MANIPULATION IN WAREHOUSE.— Section 562 of the Tariff Act of 1930 (19 U.S.C. 1562) is amended— (A) in the second sentence by striking out 'Vithout payment of duties—^" and inserting a dash; (B) by striking out paragraphs (1), (2), and (3) and inserting the following: "(1) without payment of duties for exportation to a NAFTA country, as defined in section 2(4) of the North American Free Trade Agreement Implementation Act, if the merchandise is of a kind described in any of paragraphs (1) through (8) of section 203(a) of that Act; "(2) for exportation to a NAFTA country if the merchandise consists of goods subject to NAFTA drawback, as defined in section 203(a) of that Act, except that— ^ "(A) the merchandise may not be Mdthdrawn from warehouse without assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of withdrawal from the warehouse with auca additions to or deductions from the final appraised value as may be necessary by reason of change in condition, and "(B) duty shall be paid on the merchandise before the 61st day after the date of exportation, but upon the presentation, before such 61st day, of satisfactory evidence of the amount of any customs duties paid to the NAFTA countnr on the merchandise, the customs duty may be waived or reduced (subject to section 508(b)(2)(B)) in an amount that does not exceed the lesser of—
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