Airbus A320neo Repainted for US Carrier from Mexico
Narrow-body airliner exported from US final assembly facility for foreign painting, returned to US airline. Qualifies under 9801.00.70.00 as aircraft exported with drawback benefit, duty on foreign paint and labor value only.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Separate US content value from foreign paint/livery application costs
• Provide OEM completion center invoices for foreign work performed
• Ensure aircraft registration transfer documentation is complete