American Roll-Your-Own Tobacco Returned from Distribution from Japan
RYO tobacco produced in US, shipped to distributor abroad, returned due to logistics issues. 9801.00.80.30 covers Chapter 24 US tobacco previously exported for duty-free reimport. Excludes internal revenue tax refunded goods.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Distributor agreements detail return terms; track temperature/humidity logs for quality; declare exact returned weights vs exported