Used Apple MacBook Pro Laptop from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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