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TREAS/CUSTOMS RIN: 1515-AE44 Publication ID: Fall 2023 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 19 CFR 10.1    19 CFR 10.3    19 CFR 10.103    19 CFR 145.35   
Legal Authority: Pub. L. 114-125, sec. 904   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  05/00/2024 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Monika Rice Brenner
Chief, Valuation and Special Programs Branch
Department of the Treasury
Customs Revenue Function
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
Phone:202 325-0038
Fax:202 325-0152