Pub. L. 108-429, tit. I, subtit. B, ch. 2, sec. 1556
DUTY DRAWBACK FOR CERTAIN ARTICLES.
SEC. 1556. DUTY DRAWBACK FOR CERTAIN ARTICLES. Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following new subsection:“(y) Articles Shipped to the United States Insular Possessions.—Articles described in subsection (j)(1) shall be eligible for drawback under this section if duty was paid on the merchandise upon importation into the United States and the person claiming the drawback demonstrates that the merchandise has entered the customs territory of the United States Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island.”.