Flue-Cured Virginia Loose Tobacco Returned from Asia from Japan
US flue-cured Virginia tobacco exported in bulk to Asia for processing trials, returned unused. Classified 9801.00.80.30 as Chapter 24 tobacco previously exported from US, eligible for free entry reimport. Proves no internal revenue tax refund issues.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide processor contracts showing intended use and return reason; ensure phytosanitary certificates for agricultural compliance; declare moisture content accurately