Products returned to the U.S. include undeliverable items and machinery sent overseas. Chapter 98 specifies conditions for return merchandise, emphasizing compliance with HTS, value, and declaration requirements. The Trade Act of 2002 mandates electronic transmission of cargo information to CBP before arrival. Customs exam questions often cover these requirements and exceptions, especially for domestic cargo involving Canada and Mexico, along with informal entry procedures governed by specific CBP forms.

#Code of Federal Regulations (CFR) Title 19
#123.91
#123.92