How do I avoid paying U.S. duty and tax on goods returned to me after being exported temporarily?
• Carnets: Exported goods under a Carnet are duty and tax free upon re-entry. Not available on Express Services. • CF4455/Certificate of Registration: If you registered your goods with U.S. Customs prior to export and the CF4455 is presented with the entry, your goods are usually eligible for duty- and tax-free re-entry. The foreign shipper should attach a copy to the commercial invoice and note on the air waybill “CF4455 attached”. Because of FedEx express clearance processes, we may not be able to honor this unless a formal entry is required or unless your own customs broker makes entry. (BSO Handling) • U.S. Manufactured Goods: As long as the goods have not been advanced in value or improved in condition while abroad, they are duty- and tax-free. Ask the foreign shipper to declare on the air waybill and the commercial invoice “U.S. GOODS RETURNING, HS#9801.00.10.” • Goods Exported for Repair: The cost of repairs (even if under warranty) is subject to duty and tax, but if the foreign
