Duty-Free Entry of Scientific Instruments or Apparatus
PSA: As of 2025, U.S. Customs and Border Protection (CBP) application processing times are currently extremely long (approximately 8 months). OEC recommends submitting an application before or as soon as the PO for the foreign-manufactured product is issued.
Step-by-Step Guide
I. Application Drafting and Submission
- The applicant must be a public or private nonprofit institution established for educational or scientific purposes.
- Qualifying items are scientific instruments or apparatus used for research, educational, or scientific purposes with dutiable HTS codes.
- The instrument is not manufactured in the U.S. or no equivalent U.S.-made instrument is available.
- Detailed description of the instrument, including technical specifications, intended scientific use, and applicable HTS code(s).
- Manufacturer name and country of origin.
- Purchase documents (quotes, purchase orders, and/or contracts, invoices).
- Import details, if already imported (7501 Entry Summary, Customs Broker info).
- Statement of non-availability, explaining why no U.S.-made equivalent meets the research need.
- Faculty justification, describing how the instrument supports research or instruction, and how the domestically available products do not meet the requirements.
- Fill out the CBP ITA-338P Form
- Use Appendix 1 for additional space.
- Review carefully for accuracy—errors can delay CBP review.
- Submit an electronic copy to Export Compliance (EC) for preliminary review.
- EC will draft the accompanying cover letter and provide the proof of tax exemption.
- Once given the clearance by EC, print out five copies of the complete application--the PI must physically sign one copy
- Mail the five copies to:
II. Application Processing
- CBP does not confirm receipt of applications.
- When the application has entered the CBP review cycle, CBP will issue a case number (notification sent to ORS via email).
- If CBP has any questions regarding the application, the requests are sent to ORS for coordination with the project team.
- Federal Register Notice and Comment Period
- CBP publishes a notice of the application in the Federal Register.
- A public comment period (typically 20 days) allows U.S. manufacturers to object by claiming a comparable U.S.-made instrument exists.
- No action is required from the applicant during this period unless contacted for clarification.
- CBP issues formal determination (sent to ORS) approving or denying duty-free entry.
- Approved applications are published in the Federal Register and forwarded to U.S. Customs and Border Protection (CBP).
- An appeal of the final decision may be filed with the U.S. Court of Appeals for the Federal Circuit, on questions of law only, within 20 days after publication in the Federal Register.
- Present the approval documentation to the designated customs broker prior to entry.
- For items already imported, proceed to the refund process.
- OEC will work with the Caltech customs broker to file a Post Summary Correction (PSC) or protest with CBP.
- Documents presented must include:
- ITA approval notice
- Entry number and import documentation
- Proof of duties paid
- CBP reviews the request and, if approved, issues a refund of duties to the importer of record.
- Refund timing varies but often takes several weeks to a few months.
- Retain all approvals, correspondence, and refund documentation per institutional policy.
- Ensure the instrument/apparatus is used only for the approved scientific purpose, as required under the program.