Boeing 737-800 Aircraft Lease Return from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide aircraft logbooks showing no major maintenance; include lease termination agreement and export declaration; obtain CBP pre-approval for high-value reimports