SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES.

SEC. 2420. SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES. (a) In General.— Section 313(p)(l) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(l)) is amended in the matter following subparagraph (C) by striking “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant.” and inserting “drawback shall be allowed as described in paragraph (4).”. (b) Requirements.— Section 313(p)(2) of such Act (19 U.S.C. 1313(p)(2)) is amended— (1) in subparagraph (A)— (A) in clauses (i), (ii), and (iii), by striking “the qualified article” each place it appears and inserting “a qualified article”; and (B) in clause (iv), by striking “an imported” and inserting “a”; and (2) in subparagraph (G), by inserting “transferor,” after “importer,”. (c) Qualified Article Defined, Etc.— Section 313(p)(3) of such Act (19U.S.C. 1313(p)(3)) is amended— (1) in subparagraph (A)— (A) in clause (i)(II), by striking “liquids, pastes, powders, granules, and flakes” and inserting “the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States”; and (B) in clause (ii)— (i) in subclause (I) by striking “or” at the end; (ii) in subclause (II) by striking the period and inserting “, or”; and (iii) by adding after subclause (II) the following: “(III) an article of the same kind and quality as described in subparagraph (B), or any combination thereof, that is transferred, as so certified in a certificate of delivery or certificate of manufacture and delivery in a quantity not greater than the quantity of articles purchased or exchanged. The transferred merchandise described in subclause (III), regardless of its origin, so designated on the certificate of delivery or certificate of manufacture and delivery shall be the qualified article for purposes of this section. 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.”; 113 STAT. 179 (2) in subparagraph (B), by striking “exported article” and inserting “article, including an imported, manufactured, substituted, or exported article,”; and (3) in the first sentence of subparagraph (C), by striking “such article.” and inserting “either the qualified article or the exported article.”. (d) Limitation on Drawback.—Section 313(p)(4)(B) of such Act (19 U.S.C. 1313(p)(4)(B)) is amended by inserting before the period at the end the following: “had the claim qualified for drawback under subsection (j)”. (e) Effective Date.— The amendments made by this section shall take effect as if included in the amendment made by section 632(a)(6) of the North American Free Trade Agreement Implementation Act. For purposes of section 632(b) of that Act, the 3–year requirement set forth in section 313(r) of the Tariff Act of 1930 shall not apply to any drawback claim filed within 6 months after the date of the enactment of this Act for which that 3–year period would have expired.