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The Regulations Governing the Temporary Admission of Goods

Promulgated on 17th May, 2004

N.B. In case of any discrepancy between this English translation and the Chinese text, the Chinese text shall prevail.

Article 1

The regulations herein are defined pursuant to the provisions of Paragraph 2 of Article 54 of the Customs Act.

Article 2

The regulations are applicable to goods entitled to be temporarily admitted duty-free under the Admission Temporaire-Temporary Admission Carnet (hereinafter referred to as “the ATA Carnet”) as prescribed by treaties or agreements signed by the Republic of China and other countries.

The goods entitled to the application of the ATA Carnet pursuant to the preceding paragraph are confined to the following items:

1.professional instruments and equipment;
2.goods for display or use at exhibitions, international fairs, meetings, or other similar events;
3.commercial samples imported for display or demonstration in business solicitation campaigns;
4.other goods prescribed by treaties or agreements under the provisions of the preceding paragraph.
Goods listed in the preceding paragraph shall not include tobacco and alcohol, perishables and depletable or consumable goods, goods that are not intended for re-export, goods subject to import or export control, or goods imported for processing or repair.

Article 3

For the purpose of the Regulations, the term “issuing association” refers to the association recognized by the authorities of the contracting country for the issuance of ATA Carnets in the territory of that contracting country; the term “guaranteeing association” herein refers to the association recognized by the authorities of the contracting country to provide guarantees to liquidate payable import duties or other duties and taxes in the territory of that contracting country in the case that the ATA Carnet applicant or holder fails to comply with the conditions of temporary admission.

Article 4

The period of validity of an ATA Carnet shall not exceed one year from the date of issuance.

Article 5

The format of an ATA Carnet shall be consistent with the ATA Convention, unless otherwise stipulated in the treaties or agreements signed by the ROC and other countries.

The aforementioned ATA Carnet shall specify the following items:

1.the countries (or territories) where the ATA Carnet is applicable;
2.the name of the guaranteeing association;
3.the expiration date of re-exportation;
4.descriptions of the goods;
5.the date of the last day of the period of validity of the ATA Carnet, including the day, month and year;
6.the name of the applicant: the name of either a natural person or a juridical person, as well as the address thereof.
7.the name of the holder: the name of either a natural person or a juridical person, as well as the address thereof. (Completion of this item may be omitted in the case that the ATA Carnet is carried by the applicant in person.)
8.the means of transportation: the name of the vessel or flight number, the ports of loading and destination.
The aforementioned ATA Carnet shall be presented in English, or in a bilingual format that is in English and the language of the issuing country. Once an ATA Carnet has been issued, no additional item shall be added to the list of goods.

Article 6

Customs procedures for the goods covered by an ATA Carnet shall be carried out by the holder or his agent.

For goods covered by an ATA Carnet, neither import nor export declaration is required, whereas passengers carrying goods covered by an ATA Carnet are obliged to fill out the “Customs Declaration Form of the ROC”. The Customs shall examine the goods based on the content of the ATA Carnet, duly sign the relevant sheets of the carnet, and conduct the necessary procedures.

Imported or exported goods covered by an ATA Carnet, if re-exported or re-imported on a date prior to the day following the last day of the period of validity of the carnet, are exempt from import or export duties and taxes, excluding fees payable according to “The Regulations Governing the Collection of Customs Service Charges”.

Article 7

Goods imported under an ATA Carnet shall be re-exported within the period of validity of the ATA Carnet; however, where goods are detained or seized for reasons other than personal lawsuit, the period of validity shall be extended to include the length of time equivalent to that of the period of seizure.

In the case where the Customs find that the goods are not re-exported within the period of validity of the ATA Carnet, the Customs shall notify the guaranteeing association to provide within six months from the day following the date of such notification relevant evidence or other documents of re-exportation within the period of validity. In the case that the guaranteeing association fails to provide documentary evidence or the goods are not re-exported within the time limit, the Customs shall issue a duty memo to the guaranteeing association. The guaranteeing association shall pay the total liable duty within fourteen days from the day following the date of receiving the duty memo. In the case that the Customs fail to notify the guaranteeing association within the period of one year from the day following the last day of the period of validity, the guaranteeing association is deemed to be discharged from the liability.

The guaranteeing association may request the Customs to refund the whole or part of the duties and taxes within the period of three months from the day following the date of payment in the case that relevant documentary evidence can be provided later in accordance with the procedures described in the preceding paragraph.

In the case where illegal use of the carnet, such as a discrepancy in the entries of the ATA Carnet, is found following the re-exportation of the goods, the Customs authorities may notify the guaranteeing association to pay the duties and taxes owing within one year from the day following the last day of the period of validity of the carnet.

The maximum liability of the guaranteeing association is the total amount of the import duties and taxes assessed by the Customs at the time of importation, plus 10% of such total amount.


Article 8

When goods imported under an ATA Carnet are re-exported within the period of validity, the Customs shall duly note such condition on the carnet and cancel the carnet. In the case that, for any specific reason, the note is not made on the ATA Carnet, the Customs may cancel the ATA Carnet according to the verification of the documentary evidence provided by the guaranteeing association.

Article 9

In the case where a carnet is lost, damaged, or stolen after importation of the goods, the goods covered by the carnet may, on approval by the Customs, be cleared using the carnet re-issued by the original issuing association; and the date of the last day of the period of validity of the re-issued carnet shall be the same as that of the original one.

Article 10

In the case that the goods, imported under an ATA Carnet, are not re-exported within the period of validity, the Customs shall, in addition to processing the case according to Article 7 of the regulations, notify the relevant competent authorities of violations of import regulation for proper treatment, if any.


Article 11

The regulations shall enter into force from the date of promulgation.

  • Date:2012-12-12
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