Exported-then-Returned Kia Picanto from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Secure manufacturer's export declaration; inspect for undocumented repairs
• Common issue: foreign registration stickers must be removed before reimport