On August 20, 2021, in Cargo Systems Messaging Service (CSMS) #49132200, U.S. Customs and Border Protection (CBP) issued guidance on the responsibilities and documentation requirements for claims under subheading 9801.00.10 for US and foreign goods returned. The Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) expanded eligibility under 9801.00.10 to include “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.” The change went into effect April 25, 2016. A regulatory change to align 19 CFR 10.1 with TFTEA has been proposed, and the documentation guidance provided in this CSMS should be used in the interim.
CSMS #49132200 can be found here:
