On the export side, 98000 is used exclusively for goods being returned to Canada. On the import side, it covers U.S.-origin goods being reimported — for example, merchandise sent abroad for repair or exhibition and returned without change in ownership. The two uses are directionally distinct and should not be conflated in trade reporting.

U.S.-origin goods returned and reimported may qualify for duty-free entry under specific HTS Chapter 98 provisions (such as those covering American goods returned), but eligibility depends on documentation proving U.S. origin and the circumstances of export. Consult a licensed customs broker to confirm the correct entry procedure and supporting evidence required.