Returns to the United States
The United States (U.S.) allows duty exemption for previously imported articles on commercial shipments only. Postal returns no longer qualify for duty-free treatment.
Important: Postal vs. Commercial Returns
- Postal shipments: Duties are always due. Recent CBP changes removed eligibility for duty-free treatment on postal returns.
- Commercial shipments: Duty exemption may apply if the correct HS code and documentation are used.
Non-U.S.-made goods returning to the U.S.
- Use HS code 9801.00.26 on the commercial invoice.
- Must be within three years of export.
U.S.-made goods returning to the U.S.
- For products shipped from the U.S. to a foreign country and returned to the U.S. for repair, the commercial invoice should include the product description, details of the repair, and HS code 9801.00.10.
- HS code 9801.00.10 applies when goods are shipped from the U.S. and returned after export without being advanced in value or improved in condition.
- Applicable to U.S.-origin products with no time limit.
- Applicable to foreign-origin products only if within three years of export.
- Include CBP Form 3311, Declaration for Free Entry of American Products.
Warranty
If the HS code 9801.10.0000 and the value of the repair appear on the invoice, retailers can ship a product back to a customer (after it has been returned for repairs) without triggering additional duty and tax collection in the customer’s country.
Note on carrier documentation
Some carriers or platforms may mark packages as “returned_goods” in customs documentation while using the original HS code. However, CBP requires the use of proper return HS codes for commercial shipments to qualify for duty exemption. Otherwise, duties may still apply.
Returns to the EU
The EU may offer Returned Goods Relief (RGR) on duty. VAT relief is available for EU-to-EU shipments but not for origins outside the EU.
Goods returning to the EU
- Must be within three years of export.
- If you purchased the goods from within the EU, you may be able to claim back the VAT from the merchant as part of the total price for returned items.
- If you purchased the goods from outside the EU, VAT will not be refunded. You can claim a Customs duty refund if certain criteria are met.
Returns to the UK
The UK offers Returned Goods Relief (RGR) and allows for total or partial relief from duty and VAT.
Goods returning to the UK
Pay less Customs duty and VAT when returning goods to the UK
- Must be within three years of export.
- Provide acceptable evidence of export.
Carrier procedures for returns
Visit the carrier pages below to learn how they handle international returns:
What is an HS code?
Learn more about HS codes by clicking here to read our blog post about HS codes.
Duty refunds on returns
Learn about duty exemptions on international returns.In many cases, you can avoid paying duty on previously exported 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.