Komatsu PC200 Excavator Lease Return from Canada
Hydraulic excavator leased for mining operations abroad, returned to US lessor without rebuilds or attachments added. Qualifies under 9801.00.20.00 for duty-free reimport by original importer.
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
• Conduct pre/post-lease condition surveys; retain maintenance invoices showing only routine service; declare lease value separately from equipment