In a ruling this week, US Customs determined that a specific date of export out of the United States is needed in order to claim the goods are returning into the US within three years.
In February, US Customs amended the heading 9801.00.10 to include “products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.† Specifically, this would impact the “date exported†field of the “Declaration of Foreign Shipper†form.