The 2025 Guide to Duty-Free Used Goods Import: Mastering IRS Form 3299

1. Understanding the 1-Year Ownership Rule

• Core Requirement: Items must show 12+ months of continuous use
• Documentation Matrix:Evidence TypeAccepted FormatsWeight in CBP ReviewDated photosEXIF metadata intact35%Repair receiptsShowing your name/address28%Shipping recordsPrevious international moves22%Social media postsGeolocation tags15%

2. Step-by-Step Form 3299 Completion

1. Section A (Importer Info)
   • Use your future US address if unreleased (Note: This triggers 19 CFR 148.12 verification)
2. Section B (Goods Description)
   • Format example:
     “Wooden desk (48″x24″), purchased 03/2024 – visible wear on left drawer”
   • Red flag phrases to avoid:
     ❌ “Like new”
     ❌ “Rare collectible”
3. Special Cases:
   • Electronics: Include serial numbers and firmware dates
   • Clothing: Group by type (e.g., “15 used winter coats, owned since 2022”)

3. The Hidden Audit Triggers

• Pattern Recognition: CBP targets:
  • Multiple shipments arriving within 30 days (35% audit rate)
  • Items with original packaging (72% inspection rate)
  • Single category exceeding $300 value (e.g., 5 designer handbags)

4. Pro Shipping Strategies

graph LR
    A[Origin] --> B{Item Type}
    B -->|Furniture| C[LCL Ocean + White Glove Delivery]
    B -->|Electronics| D[Air Freight with Lithium Battery Exception]
    B -->|Clothing| E[USPS Flat Rate Boxes]

4.1 Approved Personal Effects Examples

Case 1: Graduate Student’s Electronics

• Items: 2018 MacBook Pro + Nikon DSLR
• Proof:
  • AppleCare receipt showing 2020 battery replacement
  • Instagram posts with #MyCamera timeline (2019-2025)
• CBP Note: “Approved as personal computing equipment with verifiable usage history”

Case 2: Immigrant Family Furniture

• Items: 3-seater sofa with visible wear
• Proof:
  • 2023 Tenancy contract mentioning “bring own furniture”
  • Pre-shipment video showing fabric pilling
• Key Phrase: “Manufactured before our 2024 relocation decision”

Case 3: Artist’s Tools

• Items: Oil paints (half-used tubes), stained easel
• Strategy:
  • Group as “Artist’s career equipment since 2022”
  • Include exhibition pamphlets showing same tools

4.2 Rejected Examples & Fixes

❌ Failed Attempt:

• New-looking guitar with case (rejected 2024)
• Solution: Add fingerboard wear close-ups + old strings in case pocket

❌ Common Mistake:

• “Bedding set” without proof
• Fix: Show matching 2023 bedroom photos

4.3 Special Category Wins

• Medical Equipment:
  • Used CPAP machine with prescription copy
  • CBP Code: 9817.00.96 (duty-free medical devices)
• Cultural Items:
  • Calligraphy set with student certificates
  • Note: “Heritage preservation tools” triggers expedited review

5. 2025 Policy Updates

• New Digital Verification: Upload supporting docs via CBP One app 72hrs pre-arrival
• State Variations:
  • California: Additional 8.5% use tax if goods arrive within 90 days of residency
  • Texas: Requires notarized Spanish translations for items from Latin America

6. Cost Comparison Table

MethodAvg. CostAudit RiskBest ForUSPS$120Low<30kg clothingConsolidated LCL$800MediumApartment movesAir Courier$2,100HighUrgent electronics

Key Tip: For mixed new/used shipments, file two separate Form 3299s – CBP processes them through different inspection queues (38% faster clearance).

7. Post-Submission Process

• Tracking: Use ACE portal (https://ace.cbp.dhs.gov) for real-time updates
• Contest Process: If denied, request “CF 29” reconsideration within 30 days
• Storage Options: 60-day free storage at major ports if awaiting inspection