The United States (U.S.) allows duty exemption for previously imported articles. All you need is the right harmonized code and documentation.
See the CBP for more information on non-U.S. made goods.
For products shipped from the U.S. to [foreign country], but [foreign country] wants to ship the item back to the U.S. as a U.S. import for free because it needs repair, the commercial invoice should include the description of the product and its repair, as well as the HS code 9801.00.1000.
The U.S. has an 800 USD de minimus, the free entry may not be needed if the value is under 800 USD. However, U.S. Customs has the right to choose not to allow free entry.
Include the form CBP Declaration for Free Entry of American Products.
Warranty
If the 9801.10.0000 HS code and value of the repair appers on the invoice, then retailers can ship a product back to a customer that has previously returned it to them (the U.S. retailer who originally exported the product) for repairs. This HS code will bypass additional duty and tax being collected by customs in the customer's country.
The EU may offer Returned Goods Relief (RGR) on duty. VAT relief is available for EU to EU shipments but not for origins outside the EU.
The UK offers Returned Goods Relief (RGR) and allows for total or partial relief from duty and VAT.
Pay less Customs duty and VAT when returning goods to the UK
Visit the carrier pages below to learn how they handle international returns:
Learn more about HS codes by clicking here to read our blog post about HS codes.
Duty and tax refunds on international returns
Learn about duty exemptions on international returns.In many cases, you can avoid paying duty on previously imported goods even when they’re not made in your country. This may come in handy for ecommerce returns or temporary exports; however, if the good’s value changes or gets improved or modified, you won’t be eligible for the duty exemption on an import.