Interest on delayed drawback payments introduced, with procedural rules for filing, acknowledgments, and recovery obligations. Amendments enlarge drawback entitlement to include processed goods, introduce entitlement to interest on delayed drawback payments and on unrepaid erroneous payments, authorize retrospective All Industry Rates by notification, and empower rule making. The 1995 Rules replace prior rules and prescribe claim procedures, deemed filing dates for postal exports, acknowledgment and deficiency memo timelines, testing time exclusions, extension for sufficient cause, provisional payment mechanisms with bonds, treatment of pending claims with interest entitlement, and recovery procedures where excess drawback was paid.