Refund of US customs duties for defective products re-exported to Italy

It is possible to request a refund from US customs for the American import duties paid on defective or non-compliant products by re-exporting the products to Italy.

Defective or non-compliant products must be re-imported to Italy within three years from the date of importation into America.

The defective nature of the goods at the time of import into America can be proven by documentation showing an agreement to this effect between the foreign supplier and the importer.

Destruction under customs supervision is allowed instead of exporting to Italy. The goods must be returned to the custody of US customs within 3 years from the date of customs clearance, with no extension possible. Another basis for eligibility for a refund of US customs duties concerns goods declared defective at the time of importation. In this case, the American importer and the Italian supplier can simply declare the defective nature jointly and present the documentation to US customs.
 

Notification of intent to re-export to Italy or destroy

At least 5 business days before the planned delivery of the goods to customs for re-export to Italy or destruction, the applicant must submit a notification of intent to re-export or destroy the goods by submitting the appropriate customs form.

Within 2 business days of receiving the notification, US customs will communicate the decision to examine the goods or waive the examination:

• If customs request an examination, the goods must be presented without delay.
• If the goods are exported without being examined when required, the refund of duties paid upon import into America is denied.
• If US customs waive the examination of the defective goods or do not communicate in a timely manner, the goods can be re-exported to Italy or destroyed immediately and are considered returned to the custody of customs.

Destruction of goods instead of export to Italy

Destruction in place of export is subject to the general standards on the destruction of goods/products. There is no procedure for waiving the notification of intent to return goods to customs, unlike what is provided for the refund on unused goods.