US Army M4 Carbine Rifle from Canada
Standard issue M4 carbine rifle owned by the US Government, sent abroad for training exercises and returned unchanged. Classified under HTS 9801.00.11.00 as US Government property returned without advancement in value or improvement in condition, entered by a government contractor with proper certification.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Obtain importer certification that item is US Government property; maintain records proving no value advancement abroad; ensure entry by authorized government contractor