Exported-then-Returned Kia Picanto from China
Kia Picanto assembled in US for export market, returned after foreign sales demonstration without modifications. HTS 9801.00.10.63 applies to this heading 8701 passenger vehicle returned within timeframe without value advancement.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Secure manufacturer's export declaration; inspect for undocumented repairs
• Common issue: foreign registration stickers must be removed before reimport