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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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