Updated Requirements for Importers, Customs Brokers with U.S. and Foreign Goods Returned

On August 20, 2021, the U.S. Customs and Border Protection (CBP) released updated guidance for importers and broker responsibility for filing duty-free claims under the U.S. Harmonized Tariff Schedule Subheading 9801.00.10 and (b) documents that the agency may request to support claims under Subheading 9801.00.10.

This update was made to clarify the burden of the importer and responsible supervision and control by customs brokers. The burden to prove their claim for duty-free treatment under subheading 9801.00.10 falls upon the importer. If the broker has designated themselves as the importer of record, they will assume both the legal responsibility and burden to provide the required documentation to substantiate the claim under subheading 9801.00.10.

For more information: 

US Customs and Border Protection – Updated Requirements for Importers and Brokers Regarding HTS Subheading 9801.00.10- U.S and Foreign Goods Returned