HTSUS chapter 98 · 9801 and 9802
U.S. goods returned, repaired or assembled abroad
Goods that come back unchanged can enter free. Goods repaired abroad pay duty only on the repair, and goods assembled from U.S. parts pay duty only on the foreign value. In 2026, the same rules limit most Chapter 99 duties. Allied CHB files the claim with the declarations CBP requires.
HTSUS chapter 98
Which provision fits my goods?
| Provision | When it applies | Duty |
|---|---|---|
| 9801.00.10 | U.S. products returned after export, or other products returned within 3 years of export. In both cases, not advanced in value or improved in condition abroad. | Free |
| 9801.00.20 | Goods that paid duty on import, left under a lease or similar use agreement, and come back unchanged. The same person must have imported and exported them. | Free |
| 9802.00.40 | Goods exported for repairs or alterations made under a warranty | Duty on the value of the repairs or alterations |
| 9802.00.50 | Goods exported for other repairs or alterations | Duty on the value of the repairs or alterations |
| 9802.00.60 | U.S. metal articles processed abroad and returned for further processing in the United States | Duty on the value of the processing abroad |
| 9802.00.80 | Articles assembled abroad from U.S. fabricated components that were exported ready for assembly and did not lose their identity | Duty on the full value, less the cost or value of the U.S. components |
The duty rate on a repair is the rate that applies to the article itself (subchapter II, U.S. note 3(c)). Source: HTSUS chapter 98, Revision 19 (2026).
When these provisions do not apply
Goods exported with drawback cannot use 9801.00.10 or the 9802 repair and assembly provisions. Nor can goods made in the United States under a temporary import bond (9813.00.05). U.S. note 1 to subchapter II also excludes goods exported from continuous customs custody.
If the work abroad is more than a repair or an alteration, CBP treats the U.S. product as a foreign article. It then pays duty on its full value (subchapter II, U.S. note 2(a)).
Chapter 99 duties
Why does this save so much in 2026?
| Duty program | Chapter 98 treatment | CBP source |
|---|---|---|
| Section 301, goods of China | Not on goods properly entered under chapter 98. The exceptions: 9802.00.40, .50 and .60 pay on the value of the work abroad, and 9802.00.80 on the value less the U.S. components. | Section 301 FAQ |
| Section 301, goods of 60 economies (from July 24, 2026) | Same rule: not on chapter 98 claims, except the 9802 provisions, on the same values | CSMS 69326983 |
| Section 301, goods of Brazil (from July 22, 2026) | Same rule | CSMS 69302472 |
| Section 338, certain goods of Canada (from August 22, 2026) | Same rule | CSMS 69606660 |
| Section 232, steel, aluminum and copper (from April 6, 2026) | Goods entered under chapter 98 follow the terms of that provision, except 9802.00.60, which pays on the full value | CSMS 68253075 |
Other Section 232 programs, such as autos, trucks, lumber and semiconductors, have their own proclamations. We check the proclamation that covers your goods.
- Sample: machine value
- $200,000
- U.S.-made, sent abroad for repair
- Sample: repair invoice
- $20,000
- Parts and labor abroad
- Duty base under 9802.00.50
- $20,000
- At a sample rate of 2.5 percent: $500 in duty, not $5,000 on the full value
CBP must accept the claim
The Chapter 99 guidance applies only when entry is properly claimed under chapter 98 and CBP agrees. The declarations and the proof of export below are what make the claim hold.
CBP stopped collecting IEEPA duties on goods entered from February 24, 2026. If you paid IEEPA duties on earlier entries, CBP refunds them with interest through CAPE.
19 CFR 10.1, 10.8, 10.24
Which declarations does CBP require?
- 9801.00.10
Goods returned unchanged (19 CFR 10.1)
For a shipment over $2,500: the foreign shipper declares that the goods left the United States and come back unchanged. The importer declares the U.S. manufacturer, and confirms no drawback and no 9813.00.05 production.
- 9802.00.40 and .50
Repairs and alterations (19 CFR 10.8)
The repairer declares the date it received the goods, the work it did and the full cost or value of the work. It also declares that it substituted nothing. The importer confirms the same goods, exported without drawback.
- 9802.00.80
Assembly abroad (19 CFR 10.24)
The assembler lists each U.S. component with its unit value, port and date of export and manufacturer. It also describes the assembly work. The importer signs an endorsement.
For 9801.00.10, CBP can ask for more evidence when the goods are not marked with the name and address of the U.S. manufacturer. Examples are a statement from the manufacturer, the U.S. export invoice, or the bill of lading or air waybill (19 CFR 10.1(b)).
For repairs, CBP can ask for proof that the goods left the United States. Examples are a foreign customs entry, a foreign invoice or the bill of lading (19 CFR 10.8(b)). CBP collects a deposit of duty on the full cost or value of the repairs at entry (19 CFR 10.8(d)).
The repair value includes all U.S. and foreign parts used in the work. It does not include costs incurred in the United States, such as engineering, plans or tools sent for the job (19 CFR 10.8(d)).
CBP forms
What are CBP Form 3311 and CBP Form 4455?
| Form | Name | When it is used |
|---|---|---|
| CBP Form 3311 | Declaration for Free Entry of Returned American Products | The importer's declaration for U.S. goods returned under 9801.00.10. It names the U.S. manufacturer, the reason for return and the drawback status. For a value of $10,000 or more and goods not marked with the U.S. manufacturer, attach evidence of U.S. origin. |
| CBP Form 3311, short route | 19 CFR 10.1(i) and (j) | Up to $250, the form alone can support free entry. Up to $10,000, it can replace the foreign shipper's declaration in two cases. The goods return for repair before re-export, or the foreign buyer rejected them for credit. |
| CBP Form 4455 | Certificate of Registration | Before export, a CBP officer examines the article and registers it for repair, alteration, processing, use abroad or replacement. On return, the certificate identifies the article. The form notes that the cost of work abroad is dutiable. |
Sources: CBP Form 3311 (07/24), CBP Form 4455 (06/25) and 19 CFR 10.1.
Plan ahead
What should I do before the goods leave the United States?
Register the article on CBP Form 4455
Present it at the port of export with serial numbers or other marks that identify it.
Keep the export records
The commercial invoice, the air waybill or bill of lading, and the export filing.
Do not claim drawback on the export
Drawback on export makes the goods ineligible for these provisions.
Ask the repairer for an itemized invoice
Labor, parts and materials, with the full cost. A no-charge warranty repair still needs the value of the work.
Use the same serial numbers
The repairer's declaration must show that no part of the goods was substituted.
For assembly, track the U.S. components
Keep the quantity, unit value, manufacturer, and port and date of export of each U.S. part.
Checklist
What documents do I send for the return entry?
Commercial or pro forma invoice
For repairs, show the value of the goods and the cost of the work on separate lines.
Air waybill or bill of lading
For the return shipment.
Proof of the original export
Export invoice, export air waybill or bill of lading, and CBP Form 4455 if you registered the goods.
Foreign shipper's or repairer's declaration
In the form that 19 CFR 10.1 or 10.8 sets. We send you the text to give to them.
Assembler's declaration
For 9802.00.80, with the list of U.S. components (19 CFR 10.24).
Power of attorney
Authorizes Allied to file the entry. Sign it online.
Process
How does Allied handle a return or repair entry?
- YouBefore export, if possible
Tell us what is leaving and why
Send the description, value, serial numbers and the reason for export: repair, warranty, alteration, assembly, trade show or return to the buyer.
- Allied
Choose the provision and list the proof
We confirm which provision fits and list the documents and declarations for your case, including CBP Form 4455 if it helps.
- You
Collect the declarations
The foreign shipper, repairer or assembler signs the declaration in the form that the regulations set. We check the wording before the goods ship back.
- Allied
Classify and calculate
We classify the goods under their normal HTS number and the chapter 98 line. We calculate the duty, any Chapter 99 duty and the fees on the correct value.
- Allied
File the entry and answer CBP
We file the entry with the declarations and answer any CBP request for information about the claim.
Quote on request
How do I get a quote?
Request: U.S. goods returned and repair entries
Quote on request
Questions
What do importers often ask about goods returned and repairs?
Is a warranty repair abroad free of duty?
Not automatically. 9802.00.40 charges duty on the value of the repairs. When the repairer charges nothing, the value of the work is used (subchapter II, U.S. note 3(a)).
Repairs and alterations done in Canada or Mexico get the free USMCA rate under 9802.00.40 and 9802.00.50. This applies whether or not the goods are goods of Canada or Mexico (U.S. note 3(d)).
Can foreign-made goods use 9801.00.10?
Yes, if they come back within 3 years of export without being advanced in value or improved in condition. After 3 years, only products of the United States qualify. Goods exported with drawback do not qualify.
Is there a merchandise processing fee on these entries?
The fee does not apply to chapter 98 articles, with two exceptions. For 9802.00.60 and 9802.00.80, the ad valorem fee applies only to the part of the value that pays duty (19 CFR 24.23(c)).
What if the repairer will not sign a declaration?
CBP can waive the declarations when it is satisfied by the nature of the goods or other evidence (19 CFR 10.8(c)). A detailed repair invoice, the export records and CBP Form 4455 are the usual other evidence. CBP decides case by case.
Our goods were sold abroad and the buyer rejected them. Can they come back free?
U.S. goods rejected or returned by the foreign buyer for credit can enter free under 9801.00.10. Up to $10,000, CBP Form 3311 can replace the foreign shipper's declaration (19 CFR 10.1(j)).
We paid full duty because nobody claimed 9802. Can we fix it?
Sometimes. Before liquidation, a post-summary correction can add the claim. After liquidation, a protest may be possible. You still need the proof that the regulations require. CBP decides case by case.
Do Section 232 duties apply to a repaired steel machine?
For the Section 232 steel, aluminum and copper duties, CBP says that goods entered under a chapter 98 provision follow the terms of that provision. Under 9802.00.40 and 9802.00.50, duty is on the repair value. Only 9802.00.60 pays on the full value (CSMS 68253075).
Sending equipment abroad for repair?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.