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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Precisely 200 cigarettes maximum; must declare all tobacco; Canadian brands often scrutinized for commercial intent; carry in carry-on