Can you confirm if a zero value commercial invoice is acceptable for repaired goods being returned free of charge (FOC) to a customer in the USA? Our commercial department was under the impression that the commercial invoice had to show the customs value of the goods being shipped, even if there was no charge to the customer. However, our US customer has advised us of the following: “Please note that the true value of the commercial invoice is the repair cost of each unit … not the value of the end item. Under the US valuation rules, an article manufactured by you in the UK sent for repair under warranty (at no cost to the US buyer) at the time of re-entry into the US has duty assessed upon the value of the repair. The fact that the repair is under warranty is irrelevant to Customs.”

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