The US and Canada operate a data-sharing arrangement under which US export records serve as Canadian import records and vice versa. This bilateral statistical framework requires a dedicated classification to accurately capture return flows without double-counting them as new trade. The arrangement reflects the deep integration of the two countries' supply chains and the administrative efficiencies built into USMCA.

Warranty returns and other goods being sent back to Canada should be reported in the Electronic Export Information (EEI) filing using the appropriate Schedule B code under this returned goods classification, with the reason for export noted as a return. If the goods are being repaired in Canada and will be reimported, the exporter should also plan for the reimportation documentation needed to support duty-free treatment upon return to the US.