U.S. law allows duty-free treatment of articles for physically handicapped persons.
The law contains a safeguard provision allowing the U.S. to modify its tariff treatment
of articles for the handicapped in the event of domestic injury. The Departments of
Treasury and Commerce collect data on such imports to help assess domestic injury.
Parts and accessories (except parts and accessories for braces and artificial limb
prosthetics) that are specially designed or adapted for use by the handicapped are
also eligible for duty-free treatment under the Nairobi Protocol.
Previously, importers of articles for the handicapped were required to complete
Form ITA-362P in order to receive duty-free treatment. However, as of May 31, 2010,
Form ITA-362P has been eliminated because the majority of the information obtained
through this form is currently available to ITA through Customs and Border Protection’s
(CBP) Automated Commercial System (ACS). ITA reserves its right to request information
from importers in addition to that available through an ACS data query, in the case
that it must perform an adverse impact assessment pursuant to section § 1121(g) of
the Omnibus Trade and Competitiveness Act of 1988. For further information, see the
attached Federal Register notice.
Questions about eligibility should be directed to Customs officials at the port of entry.