HS Code9801.00.70.00DescriptionAircraft exported from the United States with benefit of drawback or heading 9813.00.05General Duty RateA duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05Unit of QuantitykgSectionSection 22Last UpdatedFebruary 7, 2026