Accountant's Working Ledger Books from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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