A Non-Reimbursement Statement is a trade compliance declaration stating that an importer has not been reimbursed, and will not be reimbursed, by the exporter, supplier, or foreign producer for anti-dumping or countervailing duties. Customs authorities may require this statement to confirm that AD/CVD costs are truly borne by the importer. Without proper non-reimbursement documentation, authorities may presume reimbursement occurred and assess additional duties, interest, or penalties on the imported goods.
Non-Reimbursement Statements are customs declarations provided by importers certifying that no portion of the declared dutiable value will be reimbursed, refunded, or offset by the seller or any other party after importation. They are used to prevent undervaluation arrangements where sellers secretly refund duties after the fact.
- CBP may require a Non-Reimbursement Statement as part of a binding ruling request or audit
- Confirms the transaction value represents a true arm’s-length price
- Signing a false statement is a customs fraud violation
- Typically requested in transactions involving related parties or below-market pricing
For related logistics context, see glossary entries on Customs Valuation, Related Parties, Commercial Invoice, and CBP.
