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United States · Bill · HR

H.R. 3363 (109th)

To amend the Tariff Act of 1930 relating to drawback.

referredUnited States· United States Congress· EN

Introduced

20 July 2005

Last action

25 July 2005 · Referred

Status

Referred to the Subcommittee on Trade.

Sponsors

KEVIN BRADY

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Tariff Act of 1930 to repeal drawback and refund of duty requirements relating to: (1) certain articles made from imported merchandise; (2) substitution for drawback purposes; (3) merchandise not conforming to sample or specifications; (4) imported salt for curing fish; (5) exportation of meats cured with imported salt; (6) materials for construction and equipment of vessels built for foreigners; (7) jet aircraft engines; (8) an unused merchandise drawback; (9) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (10) vessels built for account of resident of North Atlantic Free Trade Agreement (NAFTA) country; (11) substitution of finished petroleum derivatives; (12) packaging material; (13) designation of merchandise by successor; (14) drawback certificates; (15) eligibility of entered or withdrawn merchandise; (16) multiple drawback claims; (17) drawbacks for recovered material; and (18) articles shipped to the U.S. insular possessions. Revises and/or prescribes procedures regarding: (1) drawback for exported merchandise; (2) drawback claimants; (3) a time limitation for filing drawback claims; (4) the drawback amount; (5) refunds, waivers, or reductions under certain free trade agreements; (6) merchandise for use in certain vessels; (7) agricultural merchandise; (8) destruction of merchandise; (9) a limitation on exportation requirement; (10) claiming exportation or destruction; and (11) drawback regulations. Defines "drawback" to mean a refund of 99% of applicable duties, taxes, and fees paid pursuant to federal law upon importation of merchandise, and not refunded under any other law, in a case in which: (1) the imported merchandise or its substitute, or drawback merchandise or its substitute, is exported; or (2) the imported merchandise is destroyed.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 20 July 2005

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 20 July 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 20 July 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 July 2005

    Referred

    Referred to the Subcommittee on Trade.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

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Sources

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