Garmin GPSMAP 276C Marine Chartplotter from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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