Garmin GPSMAP 276C Marine Chartplotter from Canada
This marine GPS chartplotter was exported from the US to a foreign repair facility for motherboard replacement and software update due to water damage. It qualifies for duty-free treatment under 9802.00.5010 as it was exported solely for repairs and returned without further processing. The repair enhanced its functionality while maintaining its essential character as a navigation device.
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
• Include original US export documentation and detailed repair invoices showing work performed abroad
• Clearly mark entry documents as 'Repaired under 9802.00.5010 - US Note 2(b)'
• Verify no value was added beyond repair costs to avoid dutiable assessments