Purpose
The ITA-338P form can be completed on high value orders more than $10,000 when a department will import educational or scientific instruments or equipment subject to tariffs under certain conditions and the department desires to apply for import-tax-free entry into the United States. To qualify for the tariff exemption, the purchased equipment must not have an equivalent/similar alternative that could be manufactured and purchased from a company in the United States. Cost savings should not be a determining factor in the supplier/vendor/equipment selection if equivalent/similar equipment can be manufactured in the United States. More information is provided on the United Nations Educational, Scientific and Cultural Organization (UNESCO) website in Annex D.