Repatriated US Valencia Peanuts from Germany
Valencia peanuts exported from US Southwest production areas for temporary foreign storage in climate-controlled facilities and returned within 3 years without condition improvement. Qualifies under HTS 9801.00.10.26 as peanuts of heading 1202 returned unchanged from export state.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Storage facility records from abroad must show temperature/humidity controls only
• Weight certificates comparing export vs return quantities prevent duty disputes
• Clear chain of custody documentation from US farm to return port