Returned Exported Toyota Aygo Passenger Car from Germany
A Toyota Aygo subcompact passenger car originally exported from the US for temporary use abroad and returned within 3 years without any manufacturing alterations or value advancement. This qualifies under HTS 9801.00.10.63 as a US product returned after export, specifically provided for in heading 8701 as a motor vehicle for transporting persons. No repairs, modifications, or improvements were made while abroad, preserving its original condition.
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
• Provide proof of US origin and export documentation showing return within 3 years; ensure no foreign repairs or modifications occurred
• Submit Customs Form 3311 for drawback/return certification
• Common pitfall: inadequate export records leading to denial of duty-free status