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%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 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