Purpose
The ITA-338P form can be completed on high value orders more than $10,000.00 when a department needs to import an educational, scientific, or cultural material or apparatus under certain conditions and the department desires for duty-free (import-tax free) entry of the material or apparatus to the United States. Instruments or apparatus of equivalent scientific value must not be manufactured in the country of importation for duty-free entry. More information is provided on the United Nations Educational, Scientific and Cultural Organization (UNESCO) website in Annex D.