Returned Apple iPhone 14 from Germany
A U.S.-manufactured Apple iPhone 14 exported for personal use abroad and returned within 3 years without any modifications, repairs, or manufacturing processes. This smartphone qualifies under HTS 9801.00.10 as it remains in the same condition as when exported, meeting the requirements for duty-free reimportation of unaltered U.S. goods.
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 proof of U.S. origin and export (e.g
• original invoice, serial number records); declare 'returned goods' on entry documents; ensure no repairs or alterations occurred abroad to avoid reclassification