Accountant's Professional Calculator and Files from Germany
Financial calculator, owned client files, and audit tools used by CPA abroad. Professional accounting implements qualify under HTS 9804.00.15 for emigrating accountants.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• CPA certification and client list (anonymized) verify professional accounting practice,Financial calculator programming specific to accounting functions,Exclude general office supplies from professional accounting tools