Used Apple MacBook Pro Laptop from Japan
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 — 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 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