Common rejected merchandise scenarios
| Scenario | Evidence to preserve |
|---|---|
| Defective goods | Inspection reports, defect photos, quality records, vendor correspondence. |
| Nonconforming goods | Purchase order, specification, sample, lab report, quality comparison. |
| Unauthorized shipment | Order records, receiving records, vendor correspondence. |
| Qualifying returned retail merchandise | Records showing the article was sold at retail by the importer or recipient, returned and accepted, tied to a designated import within one year before export or destruction, and supported by the same 8-digit HTS and product identifier. |
| Destroyed goods | CBP notice, supervision records, destruction certificate, recovered material value if relevant. |
Enterprise risks
Rejected merchandise drawback is often missed because rejected goods are handled by quality, warehouse, repair, returns, or customer service teams rather than trade compliance. By the time trade compliance learns about the event, the product may be gone and the records may be incomplete.