Embraer Phenom 300 Light Jet from Germany
Very light jet exported for fractional ownership program in Europe, returned to US Part 135 operator. 9801.00.70.00 applies to drawback-exported aircraft, duty on European paint and interior refresh.
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
• Fractional ownership program transfer documentation required
• Separate US jet value from foreign cosmetic refurbishment
• FAA Part 135 certificate transfer coordination essential