International Returns

 If returning goods/instruments from outside of The United States, the document package must contain the following:

1. Declaration For Free Entry of Returned American Products: CBP Form 3311 (06/96). This form is available online at https://www.cbp.gov/document/forms/form-3311-declaration-free-entry-returned-american-products

2. The RMA package also must be clearly marked as: RETURN OF AGR (AMERICAN MANUFACTURED GOODS FOR REPAIR)

Shippers Export Declaration:

International items with a value of $2500.00 or above must be accompanied by the:
1. SHIPPERS EXPORT DECLARATION: CBP form 7525-V. This is required for shipping from the U.S. to foreign destinations (excluding Canada).

2. BEFORE SHIPPING: Other countries may have different forms and procedures. Check with your local Customs agency for information.

Frequently Asked Questions:

1. What procedures should foreign customers follow when sending and instrument to the United States for repair?

Customers in other countries should first check with their own Customs Authority to:
a. Register the merchandise (CBP Form 4455) before sending it to the United States for repair.
b. Every country’s Customs Authority has a different procedure and documentation for repairs.

c. Verify with your Customs Authority that your paperwork is in order prior to shipping to the USA.

2. How should a company show the value of the repair on the commercial invoice?

a. The value of the item should be listed as well as repairs on the commercial invoice.

b. If the repair is out of warranty, then the invoice should reflect the transaction value.

c. If the repair is under warranty, then list the value as its cost (wholesale value), fair market value, or the company’s cost of production if it performed the repair.

d. Most importantly, the company should write the following sentence on the commercial invoice:

“No charge: Warranty Repair Value for Customs purposes only!”

• Even with this demarcation on the commercial invoice, the value of repair, even if under warranty, is dutiable in the United States.

3. What if the item is under warranty? (see question 2)

4. If I export merchandise for repair, do I have to repay duty and taxes on the instrument when it is returned?

The value of the repairs performed abroad may be dutiable even if the item being repaired is not.

When a company imports merchandise after being repaired, duties and taxes are usually paid only on the repair and not the entire good, provided the company has followed the proper Customs procedures before shipping the item to its country of origin (otherwise duties will be levied on the entire value).

Other conditions may affect the dutiability of the item to be repaired, and it is important to contact your local Customs office to understand these special conditions.

Failure to identify repair goods as indicated may result in additional customs charges which, if incurred, will be the shipper’s responsibility and will be billed accordingly.

5. What harmonized system or schedule B numbers apply to repairs?

The Harmonized System (HS) numbers that apply to repairs are:
a. 9801
b. 9802
c. Schedule B number 9801.10.

These classifications are important both for duty and tax determinations and for trade statistics.

Proper classification ensures the importer will not be responsible for full duties and taxes on the item but only on the value of the repair.

For trade statistics, using the 9801 and 9802 headings will ensure the U.S. Census Bureau includes only the repair value in the trade statistics and will not double-count the item.

U.S. companies importing items to be repaired from a foreign buyer should instruct their customers to use HS number 9801.00.1012 on their shipping documentation.

After the U.S. Company repairs the item and is ready to re-export, it should use Schedule B number 9801.10.0000.