Returned Ford F-350 Service Truck from Japan
A Ford F-350 service truck exported for use at a US company's overseas oilfield operation and returned unchanged within 2 years. Classified under HTS 9801.00.10.74 as a chapter 87 vehicle (8704 trucks) that is a product of the US returned after export without advancement in value or condition improvement abroad. Meets all criteria for duty-free entry as 'other' reimported US goods.
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
• Provide bill of lading from original export and CBP export manifest; certify no foreign title transfer occurred; use ACE entry with proper 9801 annotation; common pitfall is missing export proof leading to full duties