Articles Exported and Returned

Advanced or Improved Abroad

Title 19 Regulations 10.8

 

The value of repair, alterations, processing or other charge in condition outside the United States shall be: 

 

  • The cost to the importer
  • If no charge is made – the value should be a reasonable cost or value for appraisement purposes

 

Repair or alterations – pursuant to a warranty

9802.00.4040

 

Repair or alterations – not under warranty

9802.00.5060

 

The supplier must fill out a Shipper’s Declaration (see below) and the importer must fill up an Importer’s Declaration (see below)  that must be presented with the entry. 

 

The port director may require such additional documentation to prove the exportation of the goods when exported from the US to the supplier overseas.

 

A commercial invoice should be generated to represent the new import shipment even if the value presented is for customs purposes.

 

The commercial invoice should state that the articles are repaired items subject to a reduced rate of duty.

 

The import department should be made aware of any shipment being imported under this provision to ensure that the shipments are handled properly.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shipper’s Declaration of Repair

 

I, ________, declare that the articles herein specified are the articles which, in the condition in which they were exported from the United States, were received by me (us) on _____________ from __________ (name and address of owner or exporter in US); that they were received by me (us) for the sole purpose of being repaired or altered; that only the repairs or alterations described below were performed by me(us); that the full cost or (when no charge is made) value of such repairs or alterations are correctly stated below; and that no substitution whatever has been made to replace any of the articles originally received by me (us) from the owner or exporter thereof mentioned above.

 

Marks & Numbers

Description of articles and of repairs or alterations

Full Cost or (when no charge is made) value or repairs or alterations  (REPAIR VALUE ONLY )

Total Value of articles after repairs or alterations (ITEM VALUE  + REPAIR VALUE)

 

 

 

 

 

 

 

 

 

 

 

 

Date:

 

Company Name & Address:

 

Name, Signature, & Title:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Importer’s Declaration of Repair

 

 

I, ________, declare that the attached declaration by the person who performed the repairs or alterations abroad is true and correct to the best of my knowledge and belief; that the articles were not manufactured or produced in the United States under subheading 9813.00.05, HTSUS; that such articles were exported from the United States for repair or alterations and without benefit of drawback from ________(port) on _______________ (date); and that the articles entered in their repaired or altered condition are the same article that were exported on the above date and that are identified in the attached declaration. 

 

Date: 

 

Company Name and Address:

 

Name, Signature, & Title: