1515-AE44 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1515 Customs Revenue Function CUSTOMS 1500 Department of the Treasury TREAS Goods Returned to the United States

This document amends the U.S. Customs and Border Protection (CBP) regulations regarding duty-free treatment of products exported and returned to the United States. Previously, duty-free treatment was available only for products of the United States, when returned after having been exported. The Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) amended the Harmonized Tariff Schedule of the United States (HTSUS) to extend duty-free treatment to products exported and returned to the United States within 3 years after having been exported. Additionally, the amendment created a separate HTSUS subheading for returned U.S. Government property allowing duty-free return of U.S. Government property without time and origin restrictions.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 19 CFR 10.1 19 CFR 10.3 19 CFR 10.103 19 CFR 145.35 Pub. L. 114-125, sec. 904 No Interim Final Rule 09/00/2023 No None No No No Monika Brenner Rice Chief, Valuation and Special Programs Branch 1685 Customs Revenue Functions CUSTREV 202 325-0038 202 325-0152 monika.r.brenner@cbp.dhs.gov Office of Regulations and Rulings, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 90 K Street NE, 10th Floor, Washington DC 20229-1177