Yesterday we heard that Samsung and AT&T would be offering to replace any water damaged Samsung Galaxy S4 Active handsets, the news came after a number of owners of the handset had reported issues.
the Samsung galaxy S4 Active is designed to be water and dust proof and conforms to IP67 standards, although a number of people have had issues with the water proofing on the device, Samsung released the following statement.
Samsung designed and tested the Galaxy S 4 Active to adhere to IP67 standards for water resistance (1 meter for 30 minutes). If your Galaxy S 4 Active has been damaged due to water exposure, bring it back to an AT&T retail store as soon as possible for a one-time exchange for another Galaxy S 4 Active.” — Samsung PR
If you purchased your AT&T Samsung Galaxy S4 Active direct from AT&T you will be able to exchnage it at an AT&T store, if you purchased it from another retailer you will need to return it to that retailer.
Source Android Community