Garmin GPSMAP 276C Marine Chartplotter from Japan
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 — Japan → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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