We recently heard that a number of owners of the Samsung Galaxy S4 Active were having issues with the waterproofing on the handset, and that the warranty did not cover water damage, even though the handset is certified to IP67 standards.
Now according to a recent report AT&T and Samsung will offer a one time exchange to customers who have a water damaged handset, for a new Samsung Galaxy S4 Active smartphone.
The exchange will only be available for handsets that have liquid damage, and handsets with physical damage will have to go through standard operating procedures.
If you had this issue and purchased the device direct from AT&T then you will be able to exchange the handset, people who bought the handset from other retailers will have to take it back to those retailers.
Source Phone Arena
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