Cross-border returns — break-even ledger

Compare US §1313, EU UCC Art. 203 and UK Returned Goods Relief side-by-side. Inputs drive the per-jurisdiction break-even unit count.

Per-shipment inputs

Outbound shipping back to your bonded warehouse, per returned unit.

Per-unit clearance fee charged by your customs broker.

Customs value (cost + insurance + freight) per unit, as declared on entry.

Import duty rate originally paid; not VAT or sales tax.

Total returned units per claim cycle.

Calendar days between the original import date and today.

Tri-jurisdictional break-even ledger

Statute verified 2026-06-09
  1. US19 USC §1313(j)(1); 19 CFR Part 190
    Recoverable duty / unit$59.40
    Claim window remaining
    1765 days remaining of 1825
    Break-even units11
    FILE
    Show the math
    • Recoverable duty per unit = unit_cost × duty_rate × recovery_pct: $59.40
    • Net recovery per unit = recoverable − return_freight − brokerage: $34.40
    • Break-even units = ceil(filing_overhead ÷ net recovery): 11
    • Statute verified 2026-06-09
  2. EUEU UCC Art. 203 + Art. 119 (returned goods)
    Recoverable duty / unit$60.00
    Claim window remaining
    1035 days remaining of 1095
    Break-even units7
    FILE
    Show the math
    • Recoverable duty per unit = unit_cost × duty_rate × recovery_pct: $60.00
    • Net recovery per unit = recoverable − return_freight − brokerage: $35.00
    • Break-even units = ceil(filing_overhead ÷ net recovery): 7
    • Statute verified 2026-06-09
  3. UKUK HMRC Returned Goods Relief (Notice 236)
    Recoverable duty / unit$60.00
    Claim window remaining
    1035 days remaining of 1095
    Break-even units6
    FILE
    Show the math
    • Recoverable duty per unit = unit_cost × duty_rate × recovery_pct: $60.00
    • Net recovery per unit = recoverable − return_freight − brokerage: $35.00
    • Break-even units = ceil(filing_overhead ÷ net recovery): 6
    • Statute verified 2026-06-09

Advisory only — not a drawback ruling

Calculator estimates eligibility based on the statutory citations above. CBP / EU customs authorities / HMRC adjudicate the actual claim. Same-state / same-importer / unused-condition rules may apply; consult a licensed customs broker before filing.