Issued by Gazette Tai-Tsai-Kuan-Ti-No.852011874 dated February 23, 1996 by the Ministry of Finance
Amended and Issued by Order Tai-Tsung-Chu-Chen-Tzu-Ti-No. 0931015624 dated October 12, 2004 by Directorate General of Customs
These Directions are issued for the purpose of enhancing customs clearance for carnet for temporary admission of goods (hereinafter referred to as “Carnet”).
The applicant stated in the carnet or holder of the carnet shall be the declarer for customs clearance, who is also the duty payer.
The issuing and guaranteeing institution of carnet of the Republic of China shall be the Taiwan External Trade Development Council (TAITRA).
Carnet has four sets all but the first set has two counterfoils, each counterfoil is further divided into declaration voucher and receipt voucher.
4.1 The first set is the front cover of the carnet comprising carnet completion instructions in the front page and back page, which is used by the applicant (holder) to apply for customs clearance in the country of exportation and shall be returned to the office of issue after customs clearance is completed.
4.2 The second set is exportation counterfoil and re-importation counterfoil Exportation counterfoil is used for export customs clearance of goods in the carnet issuing country; re-importation counterfoil is used for applying to the Customs authority for re-importation when the goods are transported back to the carnet issuing country.
4.3 The third set is importation counterfoil and re-exportation counterfoil. Importation counterfoil is used for applying to the customs authority of the importing country for import customs clearance when the goods are being imported. Re-exportation counterfoil is used for applying to the customs authority of the importing country or re-exportation after the goods have been imported.
4.4 The fourth set is two transit counterfoils which are used for applying to the customs authority of the importing country and the customs authority of the destination for customs clearance when the goods are transited.
In the event that a carnet is presented for customs clearance of goods, the customs authority shall examine and inspect the goods in accordance with the carnet and have signature in the relevant counterfoils and take necessary steps to handle the case in compliance with the following requirements:
5.1 The declaration vouchers of all counterfoils of the carnet shall be torn off and kept in a specially designated file after the customs procedures of the declaration has been completed, and the
remaining vouchers together with the front cover shall be returned to the applicant (or holder).
5.2 In the event that exportation of goods and re-importation of the same goods are not in the same customs office, or importation of goods and re-exportation of the same goods are not in the
same customs office, the carnet shall be revoked by computer. If computer cannot revoke the carnet, the following regulations shall apply:
5.2.1.After goods have cleared customs, the customs office of the place of re-importation shall photocopy the re-importation declaration voucher and mark “same as the original” sealed with title and name stamps before sending it to the customs office of the place of original exportation for the notification of case-closure, and the original declaration voucher shall be filed by the customs office of the place of re-importation.
5.2.2 After goods have cleared customs, the customs office of the place of mark “same as the original” which shall be sealed with title and name stamps before sending it to the customs office of the place of original importation for the notification of case-closure, and the original declaration voucher shall be filed by the customs office of the place of re-exportation.
It shall be reviewed whether the contents completed in the columns of the front and back pages of the front cover are complete, whether the contents in the relevant counterfoils are consistent with
those in the front cover, whether the carnet is still valid, and whether any goods has been added to the statement of goods.
The customs authority shall complete the columns of the carnet, such as certificate and records, and putting signature and stamp in the carnet in accordance with the following requirements:
6.1 The customs authority of the issuing country shall complete the “certificate by customs authorities” column in the first page of the front cover as per the following requirements.
6.1.1 Item No.: The item numbers shall be stated in ”customs record column” at the back of the description of goods in accordance with the actual goods, and the item numbers shall be listed in order.
6.1.2 Goods examined: Tick the “Yes” or “No” column in accordance with the actual examination status.
6.1.3 Registered under Reference No.: The number is identical to the number appearing in exportation declaration and receipt voucher.
6.1.4 If the back page or the bottom of the first page of the front cover provides the column of “Certificate by customs authorities,” the column shall be duly completed, signed and stamped when importation and re-exportation in the importing country takes place.
6.2 Counterfoil No.: The numbers of declaration and receipt vouchers are the same. The customs authority shall put “received” stamp in the “customs record column”, register and list numbers which shall be marked in the top left corner of each voucher. The numbers shall be listed in accordance with the following requirements:
6.2.1 The number shall comprise 4 letters and 5 numbers. The first two letters represent importation or exportation; the third and fourth letters represent the customs office that receives the counterfoil; the first and second numbers represent the year; the third to the fifth numbers represent the serial number with an example of No. IMAA76005.
6.2.2 Importation and exportation code: Exportation is “EX”; importation is “IM”; “Re-exportation” is “RE”; re-importation is “RI”
6.2.3 the customs office that receives the counterfoil: Fill out the code of the customs office in charge which is the same as ordinary importation and exportation declaration.
6.2.4 Year︱Use the year of the Republic of China
6.2.5 Voucher No.: Numbering by using serial number
6.3 The expiry date of the carnet shall be stated in H (b) of “The goods referred to in the above declaration have been exported” in the receipt voucher and declaration voucher of the exportation counterfoil.
6.4 The expiry date of the carnet shall be stated in H (b) of“The date for re-exportation/production to the Customs” in the second receipt voucher and declaration voucher of the importation counterfoil.
6.5 In the event that the declarer declares that the goods are re-imported from another customs office, the name of the customs office shall be stated in (c) of “This voucher shall be forwarded to the customs office at the following place” in the exportation declaration voucher.
6.6 In the event that the declarer declares that the goods are imported from another customs office, the name of the customs office shall be stated in (e) of “This voucher must be forwarded to the Customs Office at the following place” of the re-exportation declaration counterfoil.
6.7 “Actions taken in respect of goods produced but not re-exported” and “Actions taken in respect of goods NOT produced and NOT intended for later re-exportation” in H (b)(c) of the second and third receipt vouchers of re-exportation counterfoil and declaration voucher “: If the customs authority supervises the destruction of the goods and close the case: the handling and permit No. shall be recorded. The same statement shall be made in H(d) of “Other remarks”.
6.8 Tariff codes, tariff rates and matters related to inspection
shall be stated in the “description of goods” and “customs
record column” at the back of all counterfoils. In the event of
inland tax, the tax category and rate thereof shall also be stated.
The determination of the value of imported or re-imported goods with carnet shall be governed by the Customs Act.
In the event that goods clearing customs with carnet violate the Customs Anti-Smuggling Act, the relevant laws and regulations shall apply and the applicant or holder shall be subject to punishment. The customs authority shall notify TAITRA in its handling of the violation and TAITRA shall provide the customs authority with necessary assistance.
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.