Originally Posted by
Often1
If you are transporting laptops for 3 colleagues, e.g. laptops owned by the employer but assigned to them, then the laptops are "commercial merchandise."
No. Unless the laptops are being brought in for sale
or trade or intended for sale or trade, those laptops are not treated as commercial merchandise unless perhaps they are of relatively high retail value. While occupational-related goods owned by employer may be commercial merchandise even when the goods are not intended for sale/distribution, the laptops aren’t necessarily commercial merchandise. There is a value component as well as purpose component involved IIRC for imported goods to be treated as commercial goods when the person transporting the goods is a US person.