# 19 CFR § 10.8a: Imported articles exported and reimported

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8a

## Section

- **Citation:** 19 CFR § 10.8a
- **Heading:** Imported articles exported and reimported
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. > Subpart A—General Provisions > Articles Exported and Returned

## Text

(a) In addition to regular entry procedures, supplementary documentation is required in connection with duty-free entries under subheading 9801.00.25, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), of articles which were originally entered duty paid, removed from Customs custody, and subsequently exported, if:
(1) The articles were exported within 3 years after the date of the previous importation.
(2) The articles were not advanced in value or improved in condition by any process of manufacture or other means while abroad.
(3) The articles did not conform to sample or specifications abroad.
(4) The articles are reimported by or for the account of the person who imported them into and exported them from the United States.
(b) The following supplementary documents shall be filed in connection with the entry of articles claimed to be free of duty under subheading 9801.00.25, Harmonized Tariff Schedule of the United States:
(1) A declaration by the person abroad who received and is returning the merchandise to the United States, in substantially the following form:
I declare that the______________________ (Description of articles) were received by me from __________________________________ (Name and address of U.S. exporter), that they have not been advanced in value or improved in condition by any process of manufacture or other means and are being returned to ________________________________(Name and address of consignee in the United States) because they do not conform to sample or specifications for the following reasons:
(Date) (Signature)
(Address) (Title)
(2) A declaration by the owner, importer, consignee, or agent, in substantially the following form:
I declare that the ______________________ (Description of articles) were previously imported into the United States at the Port of ________________ (Name of port), Entry No.______, on ______________ (Date of entry) by ______________________ (Name and address of importer) at which time duty was paid; that they were exported from the United States at the Port of ________________ (Name of port) on ____________________ (Date of exportation) by ______________________ (Name and address of exporter) without benefit of drawback; that the articles are being reimported by or for the account of ________________, and, that the attached declaration from ________________________________ (Name of foreign shipper) is correct in every respect.
(Date) (Signature)
(Address) (Title)
(c) If the Center director concerned is reasonably satisfied because of the nature of the articles or production of other evidence that the requirements of subheading 9801.00.25, Harmonized Tariff Schedule of the United States, and the related section and additional U.S. notes have been met, he may waive the production of the documents provided for in paragraph (b) of this section.
[T.D. 72-221, 37 FR 17469, Aug. 29, 1972, as amended by T.D. 89-1, 53 FR 51247, Dec. 21, 1988]

## Nearby sections

- [19 CFR § 10.1 § 10.1 Domestic products; requirements on entry.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.1.md)
- [19 CFR § 10.3 § 10.3 Drawback; internal-revenue tax.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.3.md)
- [19 CFR § 10.4 § 10.4 Internal-revenue marks; erasure.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.4.md)
- [19 CFR § 10.5 § 10.5 Shooks and staves; cloth boards; port director's account.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.5.md)
- [19 CFR § 10.6 § 10.6 Shooks and staves; claim for duty exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.6.md)
- [19 CFR § 10.7 § 10.7 Substantial containers or holders.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.7.md)
- [19 CFR § 10.8 § 10.8 Articles exported for repairs or alterations.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8.md)
- [19 CFR § 10.8a § 10.8a Imported articles exported and reimported.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8a.md)
- [19 CFR § 10.9 § 10.9 Articles exported for processing.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.9.md)
- [19 CFR § 10.11 § 10.11 General.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.11.md)
- [19 CFR § 10.12 § 10.12 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.12.md)
- [19 CFR § 10.13 § 10.13 Statutory provision: Subheading 9802.00.80, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.13.md)
- [19 CFR § 10.14 § 10.14 Fabricated components subject to the exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.14.md)
- [19 CFR § 10.15 § 10.15 Fabricated components not subject to the exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8a. Check the current official text before relying on it. Not legal advice.