107 STAT. 2196
PUBLIC LAW 103-182—DEC. 8, 1993
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"(I) headings 2707, 2708, 2710, 2711, 2712,
2713, 2714, 2715, 2901, and 2902 of the Harmonized Tariff Schedule of the United States, or
"(ID headings 3901 through 3914 of such
Schedule (as such headings apply to liquids,
pastes, powders, granules, and flakes), and
(ii) which is—
"(I) manufactured or produced as described
in subsection (a) or (b) from crude petroleimi or
a petroleum derivative, or
"(II) imported duty-paid.
'
"(B) An exportea article is of the same kind and quality
as the qualified article for which it is substituted under
this subsection if it is a product that is commercially interchangeable with or referred to under the same eignt-digit
classification of the Harmonized Tariff Schedule of the
United States as the qualified article.
"(C) The term 'drawback claimant' means the exporter
of the exported article or the refiner, producer, or importer
of such article. Any person eligible to file a drawback
claim under this subparagraph may designate another person to file such cledm.
"(4) LIMITATION ON DRAWBACK.—The amount of drawback
payable under this subsection shall not exceed the amount
of drawback that would be attributable to the article—
"(A) manufactured or produced under subsection (a)
or (b) by the manufacturer or producer described in clause
(i) or (ii) of paragraph (2)(A), or
"(B) imported under clause (iii) or (iv) of paragraph
(2)(A).' '.
(7) The following new subsections are inserted after subsection (p):
"(q) PACKAGING MATERIAL. —Packaging material, when used
on or for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j), shall be eligible under such subsection
for refund, as drawback, of 99 percent of any duty, tax, or fee
imposed under Federal law on the importation of such material,
"(r) FILING DRAWBACK CLAIMS.—
"(1) 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. Claims not completed within
the 3-year period shall be considered abandoned. No extension
will be granted unless it is established that the Customs Service
was responsible for the untimely filing.
"(2) A drawback entry for refund filed pursuant to any
subsection of this section shall be deemed filed pursuant to
any other subsection of this section should it be determined
that drawback is not allowable under the entry as originally
filed but is allowable under such other subsection,
"(s) DESIGNATION OF MERCHANDISE BY SUCCESSOR.—
"(1) For purposes of subsection (b), a drawback successor
may designate imported merchandise used by the predecessor
before the date of succession as the basis for drawback on
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