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.

Form ITA-362P is used to obtain duty-free treatment for such articles. Questions about eligibility should be directed to Customs officials at the port of entry.