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Airbus A320neo Family Aircraft from Japan

US-owned narrow-body passenger aircraft under heading 8802 returned after export for engine testing. Qualifies for 9801.00.10.75 duty-free entry as returned within 3 years without manufacturing process improvements 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

Document all foreign operations to prove no assembly or value-adding manufacturing occurred

Use FAA registration records to establish US ownership and origin status

Coordinate with aviation authorities for airworthiness certificates upon re-entry