Napa Valley Cabernet Sauvignon from Germany
Prestige Napa Valley Cabernet Sauvignon exported for foreign showcase events, returning unsold to US inventory. Qualifies under 9801.00.80.20 as US still wine (2204) previously exported from United States.
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
• Include event contracts showing temporary export for exhibition
• Maintain temperature-controlled shipping records for wine integrity
• Verify no foreign internal revenue tax refunds claimed abroad