US-Made Cigarillos Repatriated from Promotional Campaign from Canada
Small US cigarillos exported for promotional giveaway, excess returned. Qualifies 9801.00.80.30 as Chapter 24 tobacco product US-exported, free reentry. Documentation confirms no bonded warehouse origin.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Promotion contracts specify quantities; segregate distributed vs returned inventory; ensure packaging integrity maintained