American Bourbon Whiskey 12-Year Aged from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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