US Craft Gin Small Batch from Mexico
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 — 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
• 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