American Cigars Repatriated from Mexico from Germany
Premium cigars rolled in US from American and imported tobaccos, sent to Mexico for exhibition, returned intact. Falls under 9801.00.80.30 for US Chapter 24 products previously exported, qualifying for duty-free treatment upon reimport. Excludes drawback cases per US notes.
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
• Submit exhibition contracts showing temporary export; include tobacco content analysis if blended; watch for Mexican tax stamps requiring removal before US reentry