American Bourbon Whiskey 12-Year Aged from Germany
Premium 12-year aged bourbon whiskey originally exported from the US for aging or blending, now returned. Classified under HTS 9801.00.80.20 as US-origin alcohol from heading 2208 that was previously exported and qualifies for duty-free reimport except for drawback exclusion.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide proof of prior US exportation via shipping documents and export declarations
• Ensure no drawback was claimed on original export to avoid exclusion under US note 1(b)
• Maintain production records showing product originated in US before exportation