U.S. & Foreign Goods Returned FAQs

HTSUS 9801.00.10 is a special Chapter 98 tariff provision for certain goods that are returned to the United States after export. When the requirements are met, the goods may be entered free of duty.

Two broad categories may qualify. First, products of the United States may qualify when returned after having been exported. Second, other products, including some foreign-origin goods, may qualify when returned within 3 years after export from the United States.

No. Although 9801.00.10 is often called "U.S. Goods Returned," the provision can also apply to certain non-U.S.-origin products returned within 3 years after export from the United States. The requirements are different depending on whether the goods are U.S.-origin or non-U.S.-origin.

The goods must have been exported from the United States and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. For non-U.S.-origin goods, the goods must generally be returned within 3 years after export from the United States.

It generally means that something happened abroad that made the goods more valuable, more useful, repaired, restored, processed, manufactured, or otherwise improved. This is one of the most important issues in any 9801.00.10 claim.

Yes, storage alone is usually a favorable fact. If the goods were only stored abroad and returned in the same condition, they may qualify if the other requirements are met.

Possibly. Temporary use abroad does not automatically prevent a 9801.00.10 claim. The key question is whether the goods were returned without being advanced in value or improved in condition while abroad.

Possibly. Mere repacking may not disqualify the goods if the goods themselves were not improved or advanced in value. The importer should still keep records showing what happened abroad and proving that the same goods were returned.

Relabeling can be fact-specific. Simple relabeling may not necessarily disqualify the goods, but any relabeling should be carefully documented. If the relabeling is connected to processing, improvement, or a change in the article, the claim may be higher risk.

Usually, this is high risk. If the goods were repaired abroad and the repair improved their condition, they may not qualify under 9801.00.10. A different Chapter 98 provision may need to be considered depending on the facts.

That is different from goods repaired abroad. Goods returned temporarily to the United States for repair, alteration, processing, or similar work and then reexported may fall under a specific 9801.00.10 statistical reporting category. The facts should clearly show that the repair or processing occurs after return to the United States.

The 3-year rule is mainly important for non-U.S.-origin goods returned under the expanded "any other products" language. U.S.-origin goods may still qualify even after more than 3 years, but the importer must still prove U.S. origin, export from the United States, return, no foreign improvement, and no drawback.

For non-U.S.-origin goods, the importer should be able to show the date the goods were exported from the United States and the date they were returned. If the goods were returned more than 3 years after export, they are generally high risk or likely not eligible under 9801.00.10.

A 9801.00.10 claim depends on the goods having first been exported from the United States. The importer should keep export records such as export invoices, bills of lading, air waybills, AES or EEI records, warehouse records, inventory movement records, or other evidence showing U.S. export.

The importer must be able to connect the goods being returned to the goods that were previously exported. Serial numbers, VINs, lot numbers, batch numbers, SKU records, part numbers, inventory records, and shipping records can help prove that the same goods were exported and returned.

Usually, no. A "Made in USA" label may support the claim, but it should not be the only evidence. The importer should keep stronger records showing origin, export, return, identity of the goods, and unchanged condition while abroad.

Common documents include a foreign shipper declaration, an importer or owner declaration, proof of export from the United States, proof of return to the United States, invoices, transportation documents, inventory records, product identifiers, and evidence showing that the goods were not advanced in value or improved in condition abroad.

A foreign shipper declaration is a statement from the foreign shipper confirming key facts about the returned goods. It generally identifies the goods, quantity, value, U.S. export port, export date, and confirms that the goods are returned without having been advanced in value or improved in condition abroad.

This is a declaration from a person with knowledge of the returned-goods facts. It generally confirms the truth of the foreign shipper declaration, confirms that the goods were not advanced in value or improved in condition abroad, and confirms that the goods were exported without benefit of drawback.

Drawback is a refund of certain duties, taxes, or fees paid on imported goods that are later exported or destroyed. A 9801.00.10 claim generally requires that the goods were exported from the United States without benefit of drawback. If drawback was claimed or will be claimed, the 9801.00.10 claim may be denied.

Commingling can create serious risk. If returned goods were mixed with other goods and the importer cannot trace which goods were originally exported from the United States, it may be difficult or impossible to support a 9801.00.10 claim.

The parent provision, 9801.00.10, contains the main eligibility provision. The statistical suffixes, such as 9801.00.10.10, 9801.00.10.43, or 9801.00.10.98, identify more specific reporting categories based on the product type or return scenario.

The suffix is usually selected based on the ordinary HTSUS classification of the goods and the return scenario. For example, returned computer equipment, returned vehicles, returned aircraft parts, returned furniture, and returned "other" articles may fall under different 9801.00.10 statistical suffixes.

A CBP ruling should be considered when the facts are unclear, documentation is weak, goods were repaired or processed abroad, goods were commingled, origin is uncertain, the 3-year timeline is unclear, drawback may have been claimed, or the importer cannot confidently prove that the same goods exported from the United States are the same goods returned.

No analyzer can guarantee eligibility or CBP acceptance. A 9801.00.10 review should be treated as a preliminary, risk-ranked assessment based on the facts provided. Importers should confirm the claim with their customs broker, trade counsel, or another qualified trade compliance professional before relying on 9801.00.10 for an entry.