American Bourbon Whiskey 12-Year Aged from Mexico
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 — Mexico → 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 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