Returned Exported Ford F-150 Passenger Variant from Japan
Ford F-150 configured for passenger transport (under 10 seats) exported from US for demonstration abroad and returned unchanged within 3 years. Classifies under 9801.00.10.64 as heading 8702 article returned without value advancement per chapter notes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Confirm vehicle configuration meets heading 8702 (designed for ≤9 passengers); obtain CBP pre-approval if borderline SUV/truck
• Document entire export-return timeline meticulously; audits common for high-value vehicles to prevent duty evasion
• Avoid common pitfall of minor cleaning/polishing being interpreted as 'improvement'; provide as-is photos from export