Bring American Goods Back Home Duty-Free

The principal provision is HTSUS subheading 9801.00.10. It provides duty-free treatment for products of the United States returned after exportation, without having been advanced in value or improved in condition abroad. The provision also covers other products returned within three years after exportation, subject to the applicable requirements.

Not necessarily. Following the 2016 amendment, HTSUS 9801.00.10 can cover products other than U.S.-origin goods when they are returned within three years after exportation from the United States, provided the other requirements are satisfied. For U.S.-origin goods, evidence establishing U.S. origin may be required.

For products that are not products of the United States, HTSUS 9801.00.10 generally requires that they be returned within three years after their exportation from the United States. Products of the United States can qualify when returned after exportation, provided the applicable conditions are met.

Generally, no. Merchandise must not have been advanced in value or improved in condition by a process of manufacture or other means while abroad. Repairs, manufacturing, substantial modifications, or other operations that increase value or improve condition can make the merchandise ineligible for duty-free treatment under HTSUS 9801.00.10.

Not necessarily. CBP rulings have recognized that mere repackaging, when it does not alter the merchandise or otherwise advance its value or improve its condition, may be permissible under HTSUS 9801.00.10. The specific facts and nature of the foreign operation must be evaluated.

The documentation requirements are addressed in 19 CFR 10.1. Depending on the circumstances, supporting evidence can include information concerning the U.S. exportation, export date, port of exportation, quantity, merchandise description, value, and confirmation that the merchandise was not advanced in value or improved in condition abroad. Additional evidence may be required depending on the origin and value of the merchandise.

The documentation requirements are addressed in 19 CFR 10.1. Depending on the circumstances, supporting evidence can include information concerning the U.S. exportation, export date, port of exportation, quantity, merchandise description, value, and confirmation that the merchandise was not advanced in value or improved in condition abroad. Additional evidence may be required depending on the origin and value of the merchandise.

The importer should be prepared to substantiate the claim to CBP. CBP guidance states that AGR does not simply mean that duty is automatically waived; the importer must be prepared to demonstrate that the merchandise satisfies the applicable requirements or otherwise pay the applicable customs duties.

Yes, in certain circumstances. HTSUS 9801.00.10 was amended to allow products other than products of the United States to qualify when returned within three years after exportation from the United States, provided they were not advanced in value or improved in condition abroad and the applicable documentary requirements are satisfied.