Accountant's Professional Calculator and Files from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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