Boeing 737-800 Aircraft Lease Return from Canada
Commercial passenger aircraft previously imported, leased to an international airline, and reimported without engine overhauls or interior modifications. Classifies under 9801.00.20.00 for duty-free reimport after lease as condition remains unchanged from export.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide aircraft logbooks showing no major maintenance; include lease termination agreement and export declaration; obtain CBP pre-approval for high-value reimports