Claiming U.S. and Foreign Goods Returned: 9801.00.10

As you are aware Products of the United States and Foreign Origin when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, may enter DUTY FREE by claiming preferential tariff provision, subheading 9801.00.10.

Originally this provision applied only to ‘Products of the United States’, effective April 25, 2016, it expanded the scope to include “any other products when returned within 3 years after having been exported”. CBP has not yet updated its regulations to account for this change.

This recently published CBP Message provides guidance on what is the supporting documentation required to substantiate the DUTY FREE claim under provision, subheading 9801.00.10.

The guidance also emphasizes that the importer has the burden to prove their claim for duty-free treatment under Subheading 9801.00.10.

CBP is actively enforcing compliance to this provision 9801.00.10 through CF28 Request for Information, IT IS THE #1 ISSUE for CF28 we see coming in for our customers, we strongly recommend having an internal process or checklist to follow before making the claim to ensure all 9801.00.10 documents are available for claiming the preferential DUTY FREE treatment thus able to support it in the event Customs asks for Information.

Read CSMS #49163963 for more info and use our handy 9801.00.10 decision tree tool to ensure that you remain compliant.

For any questions related to claiming 9801.00.10 please e-mail us at: compliance@casasintl.com.

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