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.