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Directions Governing Customs Procedures for Carnet for Temporary Admission of Goods

Amended and Issued by Directorate General of Customs on December 6, 2005.

1. These Directions are adopted to facilitate customs procedures for goods under the Admission Tempoaire-Temporary Admission Carnet (hereinafter referred to as “the ATA Carnet”).

2.The applicant or holder stated on the ATA Carnet shall be the declarant and the duty payer for customs clearance.

3.The issuing and guaranteeing association of the ATA Carnet in the Republic of China shall be the Taiwan External Trade Development Council (TAITRA).

4.The ATA Carnet includes four types. All but the first type have two sheets. Each sheet consists of two parts, the voucher and the counterfoil.

 (1) The Customs Authority of the carnet issuing country shall, at the time of exportation, fill out the column of “certificate by the Customs Authority” on the front cover of the main body of the ATA Carnet in accordance with the following regulations.

  (2) The second type includes an exportation sheet and a re-importation sheet. The former is used for export clearance of goods in the carnet-issuing country, while the latter is used for re-import clearance of goods when the goods are re-imported to the carnet-issuing country.  

    (3) The third type includes an importation sheet and a re-exportation sheet. The former is used for import clearance of goods when the goods are being imported, while the latter is used for re-export clearance in the Customs of importation after the goods is imported.  

 (4) The fourth type includes two sheets, which are used for the clearance of transit goods in the Customs of importation and the Customs of destination respectively. 

5. With regard to goods under the ATA Carnet, the Customs Authority shall check and examine the goods against the ATA Carnet pursuant to the following regulations, and make verification remarks on relevant sheets and take other measures if necessary.

(1) The voucher of each sheet of the ATA Carnet shall be split off and    kept in an exclusive file after completing necessary procedures; other sheets along with the main body of the ATA Carnet shall be returned to the applicant (holder).

(2) When the goods are exported and re-imported, or imported and  re-exported at different Customs Offices, the write-off operation shall be done electronically. If it can’t be done electronically, the following regulations shall apply:

A. The Customs Office of re-importation, after completing the customs procedures, shall make a photocopy of the voucher, and remark “this copy is true and correct corresponding to the original” with the stamp of the customs officer in charge on the ATA Carnet before sending it to the Customs Office of exportation for write-off operation. The original of the voucher shall be kept by the Customs Office of re-importation.

B. The Customs Office of re-exportation, after completing the customs procedures, shall make a photocopy of the voucher, and remark “this copy is true and correct corresponding to the original” with the stamp of the customs officer in charge on the ATA Carnet before sending it to the Customs Office of importation for write-off operation. The original of the voucher shall be kept by the Customs Office of re-importation.

  (3) The Customs Authority shall verify the integrity of the content stated on the obverse and reverse sides of the main body of the ATA Carnet, the consistency of the contents of other relevant sheets and the main body of the ATA Carnet, the validity of the ATA Carnet, and whether any additional items have been added to the general list of goods.

6.The Customs Authority shall truthfully fill out relevant columns such as “certificate by the Customs Authority” and “for Customs use” of the General List of the ATA Carnet, stamp on it, and follow the regulations stated below.

 (1) The Customs Authority of the carnet-issuing country shall, at the time of exportation, fill out the column “certificate by the Customs Authority” on the front cover of the main body of the ATA Carnet in accordance with the following regulations.

A. Item Number: Besides remarking in the column “for Customs use” of the General List on the back of the front cover based on the goods examined, the Customs Authority shall list the item numbers sequentially in this column.

B. Goods examined: The results of examination shall be duly marked on the corresponding columns.

C. Reference Number: The reference number shall be identical to the numbers of the voucher and the counterfoil of exportation.

D. The column “signature of the Customs Authorities” shall be duly completed, signed and stamped at the time of importation and re-exportation in the importing country if it is provided on the back of the front cover or the bottom page of the main body.

 (2) Numbering of the sheets: The numbers of the counterfoil and the voucher shall be the same. The Customs Authority, upon receiving the declaration, shall stamp “Received” on the column “for Customs use”, register and number on the top left corner of each sheet. The numbers shall be listed in accordance with the following regulations: 

A. The number shall comprise 4 letters and 10 digits. The first two letters represent importation or exportation; the third and fourth letters represent the Customs Office that registers the declaration; the first and second digits represent the year; the following 8 digits represent the serial number, e.g. No. IMAA7600000005.

B. Importation and exportation codes: “EX” represents exportation; “IM” represents importation; “RE” represents re-exportation; “RI” represents re-importation.

C. The Customs Office that registers the declaration: Fill out the code of the Customs Office in charge, which is the same as that of import and export declarations of general goods.

D. Year: Use the year of the Republic of China.

E. Serial number: Number sequentially.

 (3) The expiry date of the carnet shall be stated on the column “final date for duty-free re-importation” of the counterfoil and the column H(b) of the voucher of the exportation sheet.

 (4) The expiry date of the carnet shall be stated on column 2 “final date for re-exportation/production to the Customs” of the counterfoil and the column H(b) of the voucher of the importation sheet.

(5) If the declarant declares that the goods are to be re-imported from another Customs Office, the name of the Customs Office shall be stated in the column “This voucher must be forwarded to the Customs Office at the following places” on the voucher of the exportation sheet.

 (6) If the declarant declares that the goods are to be imported from another Customs Office, the name of the Customs Office shall be stated in the column “This voucher must be forwarded to the Customs Office at the following places” of the voucher H(e) of the re-exportation sheet.

(7) If the goods are subject to destruction under Customs supervision before closing the case, the methods of disposition and approval number shall be recorded in column 2 and 3 “Action taken in respect of goods produced but not re-exported” of the counterfoil and column H (b)(c) of the voucher of the re-exportation sheet. The column H (d) “Other remarks” of the importation sheet shall also be recorded as above.

  (8) Tariff codes, tariff rates and matters related to examination shall be stated in the column “for Customs use” of the General List on the back of each sheet. Where any case involves internal taxes, the category and rate thereof shall also be stated.

7.The determination of the value of imports or re-imports covered by the carnet shall be governed by the Customs Act.  

8.If the goods covered by the carnet are involved in the violation of the Customs Anti-Smuggling Act, the relevant acts and regulations shall apply and the applicant or holder shall be subject to penalty. The Customs Authority shall notify TAITRA in the process of handling the violation, and TAITRA shall provide the Customs Authority with necessary assistance. 

9. In the event that goods are re-imported after the valid period of the carnet, the goods shall be allowed to clear customs if they are imported no later than the stipulated period in Article 53 of the Customs Act.

NOTE
In case of any discrepancy between the English version and the Chinese text of this Statute, the Chinese text shall govern.

  • Date:2006-02-24
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