Deceased's Mercedes-Benz E-Class Sedan from Japan
A 2018 Mercedes-Benz E-Class sedan used by the U.S. citizen during their residence in Germany. This personal vehicle qualifies under 9804.00.85 as it was the decedent's personal property, not stock in trade, with title now vested in their estate.
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
• Obtain EPA import certification and DOT Form HS-7; provide vehicle registration showing decedent ownership; ensure estate has clear title transfer; comply with 2.5% luxury auto duty if exemption denied