107 STAT. 2194 PUBLIC LAW 103-182—DEC. 8, 1993 "(A) is commercially interchangeable with such imported merchandise; "(B) is, before the close of the 3-year period beginning on the date of importation of the imported mercheindise, either exported or destroyed under customs supervision; and "(C) before such exportation or destruction— "(i) is not used Mrithin the United States, and "(ii) is in the possession of, including ownership while in bailment, in leased facilities, in transit to, or in any other manner under the operational control of, the party claiming drawback under this paragraph, if that party— "(I) is the importer of the imported merchandise, or "(II) 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); then upon the exportation or destruction of such other merchandise the amount of each such duty, tax, and fee paid regarding the imported merchandise shall be refunded as drawback, 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.
- (3) The performing of any operation or combination of
operations (including, but not limited to, testing, cleaning, repacking, inspecting, sorting, refurbishing, freezing, blending, repairing, reworking, cutting, slitting, adjusting, replacing components, relabeling, disassembling, ana unpacking), not amounting to manufacture or production for drawback purposes under the preceding provisions of this section on— "(A) the imported merchandise itself in cases to which paragraph (1) applies, or "(B) the commercially interchangeable merchandise in cases to which paragraph (2) applies, shall not be treated as a use of that merchandise for purposes of applying paragraph (I)(B) or (2)(0).". (5) Subsection (1) is amended by striking out "the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 309(b) shall be filed and completed," and inserting "the authority for the electronic submission of drawback entries". (6) Subsection (p) is amended to read as follows: "(p) SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES. — " (1) IN GENERAL. —Notwithstanding any other provision of this section, if— "(A) an article (hereafter referred to in this subsection as the 'exported article') of the same kind and quality as a qualified article is exported; •• C •