[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 527 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 527

   To amend the Tariff Act of 1930 to permit an extension for filing 
   drawback claims in cases where the President has declared a major 
                               disaster.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 17, 1995

  Mr. Berman introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Tariff Act of 1930 to permit an extension for filing 
   drawback claims in cases where the President has declared a major 
                               disaster.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SPECIAL RULE FOR EXTENDING TIME FOR FILING DRAWBACK CLAIMS.

    Section 313(r) of the Tariff Act of 1930 (19 U.S.C. 1313(r)), is 
amended by adding at the end the following:
            ``(3)(A) Notwithstanding the limitation set forth in 
        paragraph (1), the Customs Service may extend the time for 
        filing a drawback claim for a period not to exceed 18 months, 
        if--
                    ``(i) the claimant establishes to the satisfaction 
                of the Customs Service that the claimant was unable to 
                file the drawback claim because of an event declared by 
                the President to be a major disaster on or after 
                January 1, 1994; and
                    ``(ii) the claimant files a request for such 
                extension with the Customs Service within 1 year from 
                the last day of the 3-year period referred to in 
                paragraph (1).
            ``(B) If an extension is granted with respect to a request 
        filed under this paragraph, the periods of time for retaining 
        records set forth in subsection (t) of this section and section 
        508(c)(3) shall be extended for an additional 18 months.
            ``(C) For purposes of this paragraph the term `major 
        disaster' has the meaning given such term in section 102(2) of 
        the Robert T. Stafford Disaster Relief and Emergency Assistance 
        Act (42 U.S.C. 5122(2)).''.
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