Duty-Free Imports

Public Law 89-651 (PDF) (404) provides for the duty-free importation of instruments and apparatus “entered for the use of any nonprofit institution, whether public or private, established for educational or scientific purposes – if no instrument of apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used in being manufactured in the United States”.

Purchasing will review all purchase orders to foreign vendors to determine if duty-free application is to be made. If it is determined that duty-free application should be made; the following steps will be taken.

  1. The project investigator will be contacted to discuss the process of duty-free application. A copy of  ITA-338P  will be sent to the project investigator. If the project investigator agrees to file for duty-free importation, then Purchasing will amend the purchase order with the following statement; “duty-free classification under tariff item 851.60 (instruments and apparatus for educational and scientific institutions) or 851.65 (repair components for items previously entered under 851.60) to be applied for”. The purchase order will then be approved and a copy will be faxed to the university’s import broker.
  2. The project investigator will prepare one (1) original copy of ITA-338P. The project investigator will then return the original form, along with any other relevant supporting documents to Purchasing.
  3. Purchasing will review submitted documents, then prepare seven (7) additional copies and submit the original and four (4) copies of the ITA-338P to the United States Customs Service, a copy will be filed with the university’s order file in Purchasing.

Purchasing will be the point of contact for the U.S. Customs Service. Purchasing, upon notification of acceptance of the application by the U.S. Customs Service, will submit a copy of the approved application to the university’s customs broker. When a final determination, if made by the U.S. Department of Commerce, Purchasing will provide necessary documents to the university’s custom broker and notify the project investigator of the determination.