US Customs Issues Guidance on US Goods Returning Duty-Free
US Customs issued CSMS message 17-000046 clarifying the documentation requirements for the claim of US Goods Returning under tariff code 9801.00.10. At the heart of the changes, 9801.00.10 will apply to both US manufactured goods and goods manufactured abroad that were exported from the US and re-imported into the Customs territory within three (3) years.
In both scenarios, a “Declaration of Foreign Shipper” will be required to fulfill the requirement by certifying the goods were not advanced in value or improved in condition while abroad. If the commodity was manufactured in the United States, CBP may require a manufacturer’s affidavit and it must be available upon request. When foreign made goods are returning to the US after being abroad for less than three years, US Customs may require the foreign entry documents. These documents must be made available upon request. Failure to provide the additional documentation will result in the assessment of duty. Repeated failure to substantiate the claim could result in penalties.