Page 145 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

International Trade Procedures and Documentation

Notes and the goods are examined to ensure that they match the carnet list. The officer then validates
the carnet document and certifies the appropriate exportation counterfoil and voucher. The
carnet and the U.S. Customs-certified export voucher are returned to the carnet holder who
retains the voucher as the permanent record of the Customs transaction. (Note: The carnet does
not affect export control requirements such as the filing of a shipper’s export declaration or
the requirement to obtain export licenses.) Upon return to the United States, the holder of a
U.S.-issued carnet presents the carnet and covered goods to a Customs officer for examination.
The officer certifies the appropriate reimportation counterfoil and voucher and returns the
carnet to the holder for further use or surrender to the issuing association. (Note: On U.S.
issued carnets only, the vouchers of the yellow exportation/reimportation sheets will not be
detached, but will remain with the document when departing or returning to the United
States.)
It is the responsibility of the carnet holder to present the carnet to the Customs authorities when
entering or leaving a country in order that the necessary verification and certification of the
appropriate vouchers and counterfoils can take place. Failure to do so may result in a claim being
made. A claim is a notice from a Customs authority of the country of import that a violation of the
carnet system has occurred and payment of duties, taxes, and penalty are required.

How is a non-U.S. issued ATA carnet processed?

When processing a foreign-issued carnet, Customs must create a record of the transaction in
order to protect the revenue and domestic commerce. Therefore, the U.S. Customs officer
responsible for clearing the temporary importation must ensure that the port of importation,
dates of Customs activities, and any departure from the original list of articles, are clearly
shown in the appropriate fields.

When the merchandise leaves the U.S. the Customs officer must ensure that the required
exportation dates are complied with, that the original list of articles agrees with what is being
exported, and that the appropriate voucher is detached and forwarded to the port of
importation.

6.5.2 Carnet de Passage

A carnet de passages en douanes is an internationally recognised customs document entitling
the holder to temporarily import a vehicle duty-free into countries, which normally require a
deposit against import charges for such vehicles (generally countries outside Europe). The
carnet is used within the framework of the UN customs conventions of 1954 & 1956. The carnet
is issued under the auspices of two international touring organisations – the ait and the fia.
Major automobile and touring clubs throughout the world are affiliated to one or both of these
organisations and a number are authorised to issue carnets within the ait/fia customs documents
network. This includes who are affiliated to the fia. A carnet is valid for a maximum of one year.
A carnet holder whose journey goes beyond one year may, obtain a second carnet or in some
countries, an extension, by contacting the local motoring organisation and seeking further
advice from rac.

6.5.3 TIR Carnet

The TIR Carnet is a customs transit document used to prove the existence of the international
guarantee for duties and taxes for the goods transported under the TIR system, within the limit
of the amounts specified by the contracting parties and under conditions stipulated in the TIR
Convention.

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