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Goods imported with duty paid being exported / returned to overseas supplier for repairs, alteration, processing, replacement, exchange, upgrade, and use abroad. Will the importer have to pay duty when the goods return?
When exporting goods purchased overseas for repair, alteration, processing, replacement, exchange, upgrade, or for use abroad, it is recommended that the exporter fill out a Certificate of Registration Form CBP Form 4455 and include a copy with the shipment. A Customs and Border Protection (CBP) officer must physically see the goods being exported and sign off on the certificate. When sending goods overseas, the exporter should send the overseas supplier a copy of the CBP Form 4455 in the package and have them return it with the goods when sending them back to the U.S. This will let the foreign country Customs and CBP know the purpose of the import into either of their countries. The form should be in the package and easily accessible, so when the item is returned to the U.S. and examined by CBP it will be clear to the officer that the goods were previously in the U.S. Also, ask the overseas supplier to include in the return shipment an invoice with any cost incurred for repairs, alterations, processing or differences in the cost for the replacement, exchange, or upgrade if any. The cost of repairs, alterations and processing may be dutiable, depending on the commodity and origin of the goods. If repairs were made under warranty, please have the overseas supplier indicate it on the invoice. If the goods were replaced, exchanged or upgraded and the value of the goods is more than the original purchase, have them indicate on the invoice the price paid for the new item and the difference between the cost of the new and original purchase. Duty may be required if the difference is a substantial amount. Goods that are being returned to the U.S. after being used abroad - such as for exhibit, tools of trade, etc. are not subject to duty as long as the condition of the goods did not improve and the value did not advance. An ATA carnet might be another option for traveling with this category of goods. Chapter 98 of the Harmonized Tariff Schedule, (accessible in the Import section at www.cbp.gov ) contains the rules that cover these importations. The CBP Form 4455 can be downloaded from the forms section.
United States Council for International Business (USCIB)
http://www.uscib.org
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