Special classification provisions
98
Special classification provisions
Common items in this chapter
- —Personal effects of returning residents (9801)
- —Re-imported articles (9802)
- —Diplomatic shipments (9805)
- —Articles for charitable, scientific, or educational use (9810)
Classification notes
Chapter 98 contains the special classification provisions used by personal travellers — returning-resident exemption, re-importation of US-origin goods, etc. National-specific (US, IN, etc. each have their own variants).
Frequent misclassification
Returning-resident allowance (US 9801.00.10) vs. duty-free shop purchases — different documentation paths.
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database