Code of Federal Regulations Title 19. Customs Duties § 19.10.8a Imported articles exported and reimported

(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.

(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)