Returned Apple iPhone 12 Pro from Germany
A used Apple iPhone 12 Pro smartphone originally exported from the US for personal use abroad and returned within 3 years without any modifications, repairs, or manufacturing processes. This qualifies under HTS 9801.00.10.98 as a US product returned unchanged in condition or value. No advancement in value occurred while abroad, meeting the strict criteria for duty-free reimportation.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide original US export documentation and proof of unchanged condition via photos/comparisons to avoid reclassification
• File CBP Form 3311 properly declaring the item as 'US goods returned' with no foreign processing
• Avoid common pitfalls like minor repairs abroad which disqualify from 9801.00.10.98 and trigger normal duties