S.2120: A bill to amend section 313 of the Tariff Act of 1930 to modify the provisions relating to drawback claims, and for other purposes.

Amends the Tariff Act of 1930 to revise provisions requiring a refund of duties (drawback) on articles or merchandise which has been exported or destroyed under the supervision of the Customs Service within three years after importation or withdrawal, and which, among other things, is ultimately sold at retail and for any reason returned to and accepted by the importer or the claimant under the provisions of the importer's or claimant's...

(Source: Library of Congress)