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Used Freightliner Cascadia Returned from Japan

Freightliner Cascadia sleeper cab truck exported for Canadian demonstration fleet and returned within 2.5 years unmodified. Classified HTS 9801.00.10.74 as US-made chapter 87 vehicle returned after export without advancement in value or condition improvement abroad.

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

Timestamped photos at export/import help prove condition; declare value as depreciated US export value; ensure continuous US ownership; avoid foreign lease arrangements