On August 20, 2021, U.S. Customs & Border Protection issued CSMS #49132200, updating and clarifying the documentary requirements to support a duty-free claim under 9801.00.10. Importers wishing to enter goods that have been previously exported from the United States and are now being returned with a duty-free claim under subheading 9801.00.10 should familiarize themselves with this document. Failure to use reasonable care in this regard could result in penalties under the 19 USC 592 fraud statute.
Close