Returned Toyota Tacoma Double Cab Pickup from Japan
U.S.-assembled Toyota Tacoma double cab exported for sales training overseas, returned within 2.5 years without modifications. Eligible under HTS 9801.00.10.69 as a heading 8705 product returned per Chapter 98 requirements for no improvement in condition while abroad.
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
• Document U.S. assembly plant via VIN (1st digit '4' or '5'); retain overseas usage logs; file entry promptly upon return to avoid 3-year limit