Used Apple MacBook Pro Laptop

A MacBook Pro laptop originally exported from the US for employee use abroad, now returned without modification. Qualifies under 9801.00.80.90 as a US good previously exported and returned, not otherwise free of duty under other Chapter 98 provisions. No drawback was claimed and no internal revenue tax applies.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9801.00.10Same rate: 10%

If repaired or altered abroad under warranty

Warranty repairs qualify for free entry under 9801.00.10 separate from general returned goods provisions

8517Same rate: 10%

If entered as new laptop rather than returned US good

Without proof of US origin/export, classified as new telephone/telecom equipment at full Chapter 85 rates

9802.00.40Same rate: 10%

If US components used in foreign assembly

Articles assembled abroad with US components qualify under 9802.00.40 rather than returned goods

Not sure which classification is right?

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Import Tips & Compliance

Provide proof of US origin and export documentation (e.g

commercial invoice, bill of lading) to establish prior exportation

Include declaration that no drawback was claimed on original export to avoid duty assessment

Related Products under HTS 9801.00.80.90

Returned John Deere Tractor

Agricultural tractor manufactured in US, exported for demonstration abroad, now returned unchanged. Falls under 9801.00.80.90 as previously exported US goods not qualifying for other free entry provisions in Chapter 98. Returned without benefit of drawback.

Used Caterpillar Excavator

Construction excavator exported from US for rental abroad, returned after lease period. Classified under 9801.00.80.90 as US-origin goods previously exported, not qualifying for other Chapter 98 free entry provisions. No internal revenue taxes applicable.

Boeing 737 Aircraft Repositioned

US-manufactured Boeing 737 temporarily repositioned abroad for airline testing, now returned. Qualifies under 9801.00.80.90 as previously exported US goods not otherwise free under Chapter 98 provisions. Excludes instruments of international traffic.

Used Harley-Davidson Motorcycle

Harley-Davidson motorcycle exported from US for foreign sales demonstration, returned unsold. Classified under 9801.00.80.90 as US goods previously exported, not free under other Chapter 98 provisions. No internal revenue tax implications.

Returned GE Industrial Generator

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Used Cisco Networking Equipment

Cisco Systems routers/switches exported for foreign data center installation trial, returned. Falls under 9801.00.80.90 as US-origin goods previously exported, excluded from other Chapter 98 free provisions. No IR tax applies.