Cessna Citation CJ4 Business Jet from Germany
Light business jet exported from US for demonstration flights in Europe, returned after sales campaign. Falls under 9801.00.70.00 as aircraft previously exported with drawback, now re-imported with duty assessed on any foreign maintenance performed.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide aircraft maintenance logs showing work performed abroad for accurate dutiable value
• Ensure FAA airworthiness certification remains valid upon re-entry
• Coordinate with CBP aircraft specialists for proper Chapter 98 entry processing