PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2193 (D) by striking out "wheat imported after ninety days after the date of me enactment of this Act" and inserting "imported wheat". (2) Subsection (b) is amended— (A) by striking out "duty-free or domestic merchandise" and inserting "any other merchandise (whether imported or domestic)"; (B) by inserting ", or destruction under customs supervision," after "there shall be allowed upon the exportation"; (C) by inserting "or destroyed" after "notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported"; (D) by inserting ", but only if those articles have not been used prior to such exportation or destruction" after "an amount of drawback equal to that which would have been allowable had the merchandise used therein been imported"; and (E) by inserting "or destruction under customs supervision" after "but the total amount of drawback allowed upon the exportation". (3) Subsection (c) is amended to read as follows: "(c) MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICA- TIONS.—Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise— "(1) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation; "(2) upon which the duties have been paid; "(3) which has been entered or withdrawn for consumption; and "(4) which, within 3 years after release from the custody of the Customs Service, has been returned to the custody of the Customs Service for exportation or destruction under the supervision of the Customs Service; the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback.". (4) Subsection (j) is amended to read as follows: "(j) UNUSED MERCHANDISE DRAWBACK.— "(1) If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law because of its importation— "(A) is, before the close of the 3-year period beginning on the date of importation— "(i) exported, or "(ii) destroyed under customs supervision; and "(B) is not used within the United States before such exportation or destruction; then upon such exportation or destruction 99 percent of the amount of each duty, tax, or fee so paid shall be refunded as drawback. The exporter (or destroyer) has the right to claim drawback under this paragraph, but may endorse such right to the importer or any intermediate party. "(2) If there is, with respect to imported merchandise on which was paid any duty, tsix, or fee imposed under Federal law because of its importation, any other merchandise (whether imported or domestic), that—
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