Accountant's Working Ledger Books from China
Active client ledgers, calculators, working papers taken abroad by CPA for audit. Professional books and implements of accounting trade qualify under 9804.00.10 as personal property. Duty-free financial tools.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Redact sensitive client data if inspected; CPA license documentation
• Active working files qualify as 'professional books' vs blank ledgers
• Client-provided records don't qualify as personal professional books