US Craft Gin Small Batch from Germany
Artisanal small-batch gin distilled in the United States, exported for international blending or maturation, now returning to US market. Falls under 9801.00.80.20 as qualifying US-origin alcohol from heading 2208 previously exported.
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
• Retain original distillery production records proving US origin before export
• Submit evidence no internal revenue tax drawback was received on export
• Use commercial invoices showing export value and reimport value consistency