the United States has acceded will be published in the FEDERAL REGISTER by the Commissioner. Subpart C--PROCESSING OF CARNETS 114.21 Acceptance. A carnet executed in accordance with section 114.3 shall be accepted provided that when the carnet is presented an association for the guaranteeing of such carnets has been approved in accordance with section 114.11 and such approval has not been terminated as provided for in section 114.12. 114.22 Coverage of carnets. (a) A.T.A. carnet. The A.T.A. carnet is acceptable for goods to be temporarily entered under: (1) The Customs Convention on the Temporary Importation of Professional Equipment, or (2) The International Convention to Facilitate the Importation of Commercial Samples and Advertising Material. (b) E.C.S. carnet. The E.C.S. carnet is acceptable for: (1) commercial samples, or (2) motion-picture advertising films not exceeding 16 mm. consisting essentially of photographs (with or without sound track) showing the nature or operation of products or equipment whose qualities cannot be adequately demonstrated by samples or catalogues, provided that the films: (i) relate to products or equipment offered for sale or for hire by a person established in the territory of another contracting party; (ii) are of a kind suitable for exhibition to prospective customers but not for general exhibition to the public; and (iii) are imported in a packet which contains not more than one copy of each film and which does not form part of a larger consignment of films. There shall be presented with each E.C.S. carnet covering motion-picture advertising films a statement showing how each of the foregoing requirements is met. (c) TIR carnet.--(1) Use.-- The TIR carnet may be accepted at any port of entry for the transport of merchandise in road vehicles or in containers, even if the containers, without being loaded on road vehicles, are carried by other means of transport for part of the journey between the customs offices of departure and destination. The TIR carnet may also be accepted for the transport of 'heavy or bulky goods" as defined in Article 1 of the TIR Convention. The TIR carnet covers the transportation of merchandise for customs purposes only. Road vehicles transporting merchandise under cover of a TIR carnet must also comply with all other applicable requirements of Federal and State agencies concerned with the regulations of such vehicles and their personnel. (2) Taken on charge.--A TIR carnet is "taken on charge" by Customs when it is accepted as a transportation entry and when the shipment covered thereby is receipted for by the bonded carrier (see sections 18.1, 18.2, and 18.10(a) of this chapter). Until the carnet is "taken on charge," the guaranteeing association shall have no liability to the United States under the carnet. (3) Excess liability.-- When the total of duties and taxes on any shipment covered by a TIR carnet exceeds the amount for which the guaranteeing association is liable, the excess constitutes a charge against the Carrier's Bond of the carrier which receipts for the merchandise in accordance with section 18.2(a) of this chapter. 114.23 Maximum period. (a) A.T.A. and E.C.S. carnet. No. A.T.A. or E.C.S. carnet with a period of validity exceeding 1 year from date of issue shall be accepted. (b) TIR carnet. A TIR carnet may be accepted without limitation as to time provided it is initially "taken on charge" by a customs administration (United States or foreign) within the period of validity shown on its front cover. TD 71-70. TD 71-70. TD 71-70. CR-114.3 TD 71-70. TD 71-70. TD 71-70. 114.24 Additions. When an A.T.A. or E.C.S. carnet has been issued, no extra item shall be added to the list of goods enumerated on the reverse of the cover of the carnet or on any continuation sheet annexed thereto. 114.25 Replacement of carnets. In the case of destruction, loss, or theft of an A.T.A. or E.C.S. carnet while the goods which it covers are in the Customs territory of the United States, the district director of Customs at the port where such goods were imported may, upon request of the association which issued the carnet abroad, accept a replacement document, the validity of which expires on the same date as that of the carnet which it replaces, provided the district director determines that the description of merchandise in the replacement document fully corresponds to the description set forth in the importation voucher from the carnet to be replaced. 114.26 Discharge, nonacceptance, or cancellation of carnets. (a) Unconditional discharge. An A.T.A. or E.C.S. carnet shall be discharged unconditionally by the district director of customs when he is satisfied that all merchandise covered thereby is reexported or destroyed. A TIR carnet shall be discharged unconditionally when all merchandise covered thereby has been properly entered, placed in general order, or exported under customs supervision. In all other cases, any discrepancy shall be noted on the appropriate counterfoil, and action shall be taken in accordance with section 10.39 or section 18.6 of this chapter. (b) Effect of discharge. When a district director has discharged a carnet unconditionally by completion of the appropriate counterfoil, no claim may be brought against the guaranteeing association for payment under the carnet unless it can be established that the discharge was obtained improperly or fraudulently or, in the case of an A.T.A. or E.C.S. carnet, that there has been a breach of the conditions of temporary importation. (c) Nonacceptance or cancellation of TIR carnets. If a TIR carnet presented to customs is not accepted, it shall be stamped "Not Taken on Charge" (see section 114.22(c)(2)). If merchandise not required to be transported inbond moving under cover of a TIR carnet is not exported, the carnet shall be stamped "Cancelled." Subpart D--MISCELLANEOUS TD 71-70. TD 71-70. TD 71-70. 114.31 Restrictions. (a) Mail importations.--Carnets shall not be accepted for importations by mail. (b) Temporary importations.--Merchandise not entitled to temporary importation under bond shall not be imported under cover of an A.T.A. or E.C.S. carnet. (c) Transportation in bond.-- Except as provided in section 18.43 of this chapter, merchandise not entitled to transportation in bond shall not be transported under cover of a TIR carnet. 114.32 Samples for taking orders. E.C.S. carnets may be accepted for unaccompanied samples and samples imported by a natural person resident in the Customs territory of the United States, as well as for samples imported by a natural person resident in the territory of another contracting party to the E.C.S. Convention. CR-114.4 114.33 Action against carnet user. In the event of fraud, violation, or abuse of the privileges of a Convention, action may be taken against the users of carnets for applicable duties and charges or liquidated damages, as the case may be. Penalties to which such persons have thereby rendered themselves liable may also be imposed. (a) TIR carnet.--When it is determined that liquidated damages assessed or TD 74-227. paid for any shortage, irregular delivery, or nondelivery of merchandise covered by a TIR carnet did not in fact accrue, the liquidated damages shall be cancelled by the district director and, if paid, refunded, as provided by section 18.8 of this chapter. (b) A.T.A. or E.C.S. carnet.--When it is determined that liquidated damages assessed or paid for failure to properly reexport or destroy merchandise temporarily imported under cover of an A.T.A. or E.C.S. carnet did not in fact accrue, the liquidated damages shall be cancelled by the district director and, if paid, refunded as provided by section 10.39 of this chapter. (c) Determination dependent upon a construction of law.--When the determination of whether or not the charge was erroneously made depends upon a construction of law, the charge shall not be cancelled without the approval of the Commissioner of Customs, unless there is in force a ruling by the Commissioner of Customs decisive of the issue. Approval of the Commissioner shall be requested in all doubtful cases. (See section 172.31 of this chapter.) CR-114.4-A Sec. 123.11 Supplies on international trains. 123.12 Entry of foreign locomotives and equipment in 123.13 Foreign repairs to domestic locomotives and 123.15 Vehicles of foreign origin used between commun- 123.17 Foreign repairs to domestic trucks, busses, taxicabs and their equipment. 123.18 Equipment and material for constructing bridges or tunnels between the United States and Canada or Mexico. 123.41 Truck shipments transiting Canada. 123.42 Truck shipments transiting the United States. Authority: The provisions of this Part 123 issued under R.S. 251, sec. 624, 46 Stat. 759, 77A Stat. 14; 5 U.S. C. 301, 19 U.S. C. 66, 1202 (Gen. Hdnte. 11), 1624. Additional authority is cited in the text or following the sections affected. 123.0 Scope. This part contains special regulations pertaining to Customs procedures at TD 70-121. the Canadian and Mexican borders. Included are provisions governing report of arrival, manifesting, unlading and lading, instruments of international traffic, shipments in transit through Canada or Mexico or through the United States, commercial traveler's samples transiting the United States or Canada, and baggage arriving from Canada or Mexico including baggage transiting the United States or Canada or Mexico. Aircraft arriving from or departing for Canada or Mexico are governed by the provisions of Part 6 of this chapter. The arrival of vessels of less than 5 net tons by sea and of all vessels 5 net tons or over, and the clearance of all vessels departing for Canada or Mexico are governed by the provisions of Part 4 of this chapter. CR-123.1 |