To amend section 313 of the Tariff Act of 1930 to make certain products eligible for drawback and to simplify and clarify certain drawback provisions.

[AI summary unavailable — showing source text] Amends the Tariff Act of 1930 with respect to: (1) the drawback of unused merchandise; (2) refunds, waivers, or reductions under the North American Free Trade Agreement (NAFTA) Implementation Act; (3) substitution of finished petroleum derivatives; (4) alternative methods for determining same kind and quality and commercial interchangeability of imported and other merchandise; and (5) the drawback of imported merchandise when commercially interchangeable merchandise was exported without preference under NAFTA.…