On August 20, 2021, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service #49132200 - Updated Requirements for Importers and Brokers Regarding HTS Subheading 9801.00.10 - U.S. and Foreign Goods Returned.

The message outlines document requirements for products of U.S. and foreign origin, valued over $2,500, returning without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, claimed under HTS 9801.00.10 - duty-free.

The importer is responsible for proving their duty-free claim.

It should be noted, "If the owner or ultimate consignee is a corporation, such declaration may be signed by the president, vice president, secretary, or treasurer of the corporation, or may be signed by an employee or agent of the corporation who holds a power of attorney and a certification by the corporation that such employee or other agent has or will have knowledge of the pertinent facts."

Refer to the CBP webpage for more information.