Declaration of Persons Who Performed Repairs or Alterations

This Declaration is used by CBP to ensure duty-free status for entries covering articles repaired abroad. It must be filed by importers claiming duty-free status. The "Declaration of Person Who Performed Repairs or Alterations," as required by 19 CFR 10.8, is used in connection with the entry of articles entered under subheadings 9802.00.40 and 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS, https://hts.usitc.gov/current). Articles entered under these HTSUS provisions are articles that were in the U.S., were exported temporarily for repairs or alterations, and are returned to the United States. Upon their return, duty is only assessed on the value of the repairs performed abroad and not on the full value of the article. The declaration under 19 CFR 10.8 includes information such as a description of the article and the repairs or alterations; the value of the article and the repairs or alterations; and a declaration by the owner, importer, consignee, or agent having knowledge of the pertinent facts. The information in this declaration is used by CBP to determine the value of the repairs or alterations, and to assess duty only on the value of those repairs or alterations. These requirements apply to the trade community who are familiar with CBP regulations and the tariff schedules and are required by law to provide this declaration.

The latest form for Declaration of Persons Who Performed Repairs or Alterations expires 2027-12-31 and can be found here.