Returned OCB Premium Rolling Papers from Canada
OCB Premium Rolling Papers are high-quality cigarette papers originally exported from the United States for distribution or manufacturing abroad, now being returned. Classified under HTS 9801.00.80.40 as previously exported U.S. goods provided for in heading 4813, these papers qualify for duty-free reimportation except for estimated drawback/internal-revenue tax per U.S. note provisions.
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
• Provide proof of prior U.S. exportation (export declarations, shipping documents) to qualify for 9801.00.80.40 treatment
• Calculate duty based on estimated drawback allowed on original export per U.S. note 2(a) to subchapter
• Ensure cigarette paper meets heading 4813 specifications; common pitfall is incorrect documentation of export history