Public Comments

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Tom Gould Customs Consulting, Inc.
Customs Broker License 28568
National Permit 11-073
T 213-453-0897
E [email protected]

May 22, 2026
U.S. Department of Commerce
International Trade Administration
Enforcement & Compliance
Attention:

Eva Kim, Import Analyst, [email protected]

Subject:

OMB Control Number 0625–0037
Comments on Form ITA–338P

Dear Ms. Kim,

I am writing, pursuant to the Federal Register notice dated April 10, 2026 (Vol. 91, No. 69 Page
18418) to provide comments on Form ITA–338P. I am writing on behalf of our clients who regularly
import scientific instruments sold to nonprofit institutions established for scientific or educational
purposes are under the Florence Agreement.
1. Version control. Currently there are two different versions of the 338P, both with the same
rev date of “Rev 8-23” which is unusual for government forms and causes some confusion.
This is a challenge because the forms are not exactly the same, eg, one has a physical street
address for mailing to CBP and the other does not. The version with the address is found
here: https://www.trade.gov/sites/default/files/2025-03/ita-338p.pdf, the version without
the address is found here: https://enforcement.trade.gov/sips/sipsform/ita-338p.pdf. Our
clients use the form with the street address because this gives them a better chance of
obtaining proof of delivery. Overnight couriers require a street address, and they have no
choice but to send copies via courier due to the requirements for a wet-signature version.
This goes away if my clients can file electronically. See attached for both versions of the 338P
form.
2. Form itself. The form has text superimposed on S.11/Certi9ication. Concern here is CBP could
reject the form on the basis that the certi9ication section is illegible. We recommend removing
the superimposed text for clarity. Below is a screenshot of this issue.

16475 466th Pl SE, North Bend, WA 98045-8644

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May 22, 2026

3. Form Internal Comments. The form has internal comments by Denise Calloway. We
recommend that the ITA remove these internal comments to prevent misinterpretation by
CBP. Below is a screenshot of this issue:

4. Wet signatures. We recommend replacing the wet signature requirement with electronic
signature capability. This one step has caused our clients long delays because applicants and
salespeople have had to drive wet-signatures back and forth in attempts to expedite the 338P
filing before entry into the U.S.

16475 466th Pl SE, North Bend, WA 98045-8644

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May 22, 2026
5.

Proof of non-profit status. Many non-profits don’t appear on IRS Publication 78. Please
provide a list of other proof of non-profit status that will allow companies to meet this
requirement. Instructions say to contact the IRS, but IRS doesn’t know.

6. Point of Contact. We recommend that the form require an email address in addition to phone
number/physical address in S.11 and S.12. This will expedite the process by giving CBP an
email address to contact with questions.

7. IOR. We recommend that the ITA add a field for the contact information for the Importer of
Record (IOR). If the applicant includes IOR contact information on the form, we recommend
that the ITA and CBP include the IOR on all communications and replies regarding the form.
This will facilitate communications and all parties ongoing efforts to be compliant with the
requirements.

8. Feedback. What do we do if we have submitted Form 338P and do not receive

approval/rejection decision before liquidation? In that instance, can we file a protest
to request a refund?

9. Entry process. Please confirm that including the HTSUS 9810 HTS provision on the

Entry Summary (CBP Form 7501) form is suSicient for the Importer of Record to
declare the intent pursuant to 19 CFR 10.134 in the event that completed Form 338P
is not available before entry into the U.S.

10. Applicability. Please clarify if the 338P form is required when declaring HTSUS

9810.00.65, Repair components for instruments or apparatus admitted under
subheading 9810.00.60, or HTSUS 9810.00.67 Tools specially designed to be used for
the maintenance, checking, gauging or repair of instruments or apparatus admitted
under subheading 9810.00.60. Or is the 338P form only required when declaring
HTSUS 9810.00.60 Instruments and apparatus, if no instrument or apparatus of
equivalent scientific value for the purposes for which the instrument or apparatus is
intended to be used is being manufactured in the United States (see U.S. note 6 to
this subchapter)?

11. Stamp. The regulations, 15 CFR 301.4(b)(2), 15 CFR 301.8(3), (4), (5), require CBP

stamp the form. CBP is no longer stamping forms. We recommend that the

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regulations be updated to allow CBP to provide an electronic confirmation (via email
or any other electronic confirmation) in place of a stamped form.
Please email or call our office if you have any questions regarding these comments.

Very truly yours,
Tom Gould Customs Consulting, Inc.

By: ___________________________
Tom Gould, CEO

Enclosures:
ITA Form 338p without CBP street address
ITA Form 338p with CBP street address

16475 466th Pl SE, North Bend, WA 98045-8644