In the following link to CSMS message regarding U.S. goods returned, U.S. Customs and Border Protection (CBP) issued updated guidance on an importers and broker’s responsibilities for U.S. and foreign goods returning under HTS 9801.00.10.

Under HTS 9801.00.10, goods are allowed to be entered duty-free, if the importer has the required documentation to prove the goods were either:

• Originally manufactured in the United States
• Foreign manufactured articles previously imported, exported and are now being returned to the United States within three years of exportation, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad

In this guidance, CBP places the burden or proof on the importer to substantiate their claim for duty-free treatment under HTS 9801.00.10 with proper supporting documentation.  Customs brokers have the responsibility to advise the importer what documentation is required as part of the importer’s records.

The following are forms of proper documentation:

• Declaration by Foreign Shipper stating goods were not advance in value or improved in condition while outside the United States.
• Declaration by the Owner, Importer, or Consignee – when the owner or ultimate consignee is a corporation the declaration is to be signed by an officer of the company

These declarations are to be retained and provided, if requested, to CBP and ensure that the appropriate person is authorized to sign the declarations.

For U.S. manufactured goods valued over $2500 and entered three years after the date of exportation which are not clearly marked with the name and address of the original U.S. manufacturer, CBP may require, in additional to the above declarations a affidavit from the original manufacturer.  

CBP also request proof of export from the USA for U.S. manufactured goods or foreign origin goods, provided the information contained proves an export from the United States.  The following are acceptable forms of proof of export:

• Copy of the entry into the foreign country
• U.S. export invoice or bill of lading/airway bill or Electronic Export Information (EEI or the Automated Export System (AES) filing exemption.