In USPS Exhibit 123.61, the “Type of Item” column has several references to “documents.” For this purpose, “documents” refers only to any piece of written, drawn, or printed information, excluding objects of merchandise. Documents do not include digital and electronic storage media or devices such as CDs, DVDs, or flash drives. Examples of documents include the following:
- Audit and business records.
- Personal correspondence.
- Written instruments not intended to be resold.
- Money orders, checks, and similar items that cannot be negotiated or converted into cash without forgery.
Merchandise refers to any type of goods, including personal or commercial products, as well as commodities that are sold to members of the public (retail) or other businesses (wholesale).
Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation.