John Deere 8R Tractor Lease Return from Germany
Agricultural tractor imported into US, leased to foreign farming operation for crop planting/harvesting, returned unchanged. Qualifies for 9801.00.20.00 duty-free entry as reimported by original owner without condition improvement.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document hours of operation and maintenance records; verify no component upgrades; ensure lease clearly specifies no alterations permitted