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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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