Avoiding import tariffs on international returns

In many cases, you can avoid paying duty on previously imported goods even when they’re not made in your country. This may come in handy for ecommerce returns or temporary exports; however, if the good’s value changes or gets improved or modified, you won’t be eligible for the duty exemption on an import.

United States international returns

The United States allows duty exemption for previously imported articles. All you need is the right harmonized code and documentation.

US-made goods returning to the US

• Use 9801.00.10 as the HS code on the commercial invoice.
• Include the CBP form 3311: CBP Declaration for Free Entry of American Products

See the CBP for more information on US-made goods.

Non US-made goods returning to the US

• Use 9801.00.26 as the HS code on the commercial invoice
• Must be within 3 years of export

See the CBP for more information on non US-made goods.

EU international returns

The EU offers Returned Goods Relief (RGR) and allows for total or partial relief from duty and VAT.

Goods returning to the EU

• Must be within 3 years of export
• Provide acceptable evidence of export