Section 1 Short title
This Act may be cited as the “Duty Drawback Clarification Act”.
Duty Drawback Clarification Ac
A BILL
To clarify the treatment of drawback on distilled spirits, and for other purposes.
Sec. 2 Clarification of treatment of drawback on distilled spirits
Tax treatment of destroyed spirits— Section 5008(b) of the Internal Revenue Code of 1986 is amended—
by striking “The proprietor” and inserting the following:
“(1) In general—The proprietor”
by adding at the end the following:
“(2) Prohibition on duty drawback—The destruction of distilled spirits under paragraph (1) may not be used as the basis for a claim for drawback under section 313 of the Tariff Act of 1930 (19 U.S.C. 1313).”
Substitution drawback for whiskey— Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended by adding at the end the following:
“(7) In the case of whiskey classifiable under subheading 2208.30 of the HTS, this subsection shall be applied and administered—
“(A) by substituting “6-digit HTS subheading number” for “8-digit HTS subheading number” each place it appears; and
“(B) in paragraph (6)(A), by substituting “6 digits” for “8 digits”.”
Effective date— The amendments made by this section shall take effect and apply to drawback claims filed upon or after the date of enactment of this Act.