Marlboro Gold 100s Cigarettes from Japan
Two cartons (200 cigarettes total) of Marlboro Gold 100s carried by adult tourist from Canada for personal smoking. Exactly meets the 200-cigarette exemption limit under HTS 9804.00.25 for nonresident personal consumption. Not intended for distribution or sale.
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
• Precisely 200 cigarettes maximum; must declare all tobacco; Canadian brands often scrutinized for commercial intent; carry in carry-on