These regulations are adopted pursuant to the provisions of Paragraph Two of Article 54 of the Customs Act.
These 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 between the Republic of China and other nations.
The goods entitled to the application of the ATA Carnets 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 similar events.
(3) Commercial samples imported for display or demonstration to solicit trade.
(4) Other goods prescribed by treaties or agreements under the preceding Paragraph.
Goods listed in the preceding Paragraph exclude tobacco and alcohol, perishables and goods could be consumed in use, goods not intended for re-export, goods subject to import or export control, and goods imported for processing or repair.
The term “issuing association” in these regulations means an association approved by the authorities of a contracting nation for the issuance of ATA Carnets in the territory of that contracting nation; the term “guaranteeing association” means an association approved by the authorities of a contracting nation to provide guarantees to liquidate payable import duties or other duties and taxes in the territory of that contracting nation when ATA Carnet applicants or holders fail to comply with the conditions of temporary admission.
The valid period of an ATA Carnet shall not exceed one year from the date of issuance.
The format of an ATA Carnet shall, unless otherwise required by the treaties or agreements concluded between ROC and other countries, be consistent with the ATA Convention.
The afore-mentioned ATA Carnet shall specify the following items:
1.Countries (or Territories) in which the ATA Carnet may be effectively applied.
2.The name of the guaranteeing association.
3.The expiration date of re-exportation.
4.Descriptions of the goods.
5.The valid date of the carnet.
6.The applicant, either a natural person or a juridical person, as well as the address thereof.
7.The holder, either a natural person or a juridical person. (This column can be omitted if an ATA Carnet is carried by the applicant in person.)
8.Means of transport: the name of the ship (airline), the ports of loading and destination.
The afore-mentioned ATA Carnet shall be presented in English, or in both English and the language of the issuing country. Once an ATA Carnet has been issued, no extra item shall be added to the list of goods.
Customs procedures of the goods covered by an ATA Carnet shall only be carried out by the holder or his agent.
For goods covered by an ATA Carnet, import or export declarations are not 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 against the ATA Carnet, duly sign the relevant sheets of the carnet and conduct necessary procedures.
Goods covered by an ATA Carnet, if re-exported or re-imported within the valid period of the carnet, are exempt from import or export duties and taxes, excluding fees payable according to Regulations Governing the Collection of Customs Service Charges.
Goods imported under a carnet shall be re-exported within the valid period of the carnet. The duration of detention of the goods may be added to the valid period of the carnet if the detention is not caused by private litigation.
Where the Customs authorities find that the goods are not re-exported within the valid period of the carnet, the Customs authorities shall notify the guaranteeing association to provide within six months relevant evidence or other documents of re-exportation within the valid period. If the guaranteeing association does not provide documentary evidence or the goods are not re-exported within the time limit, the Customs authorities shall issue a duty memo to the guaranteeing association. The guaranteeing association shall pay total liable duty within 14 days following the date of receiving the duty memo. In case the Customs authorities fail to notify the guaranteeing association within one year from the expiration date of the carnet, the guaranteeing association is deemed to be discharged from the liability.
The guaranteeing association may request the Customs authorities to refund the whole or part of the duties and taxes within three months following the date of payment if relevant documentary evidence can be provided in accordance with the preceding Paragraph.
Where illegal use of the carnet, such as discrepancy with the entries of the carnet, is found following the re-exportation of the goods, the Customs authorities may notify the guaranteeing association to pay the duties and taxes within one year from the date of expiry of the carnet.
The liability of the guaranteeing association shall not exceed the amount of the import duties and taxes assessed by the Customs as of the time of importation by more than 10 percent.
When the import goods covered by a carnet are re-exported within the period of validity, the Customs shall register it on the carnet and write off the carnet. If for some particular reasons the registration is not made on the carnet, the Customs may write off the carnet on the verification of the documentary evidence provided by the guaranteeing association.
If a carnet is lost, damaged, or stolen after importation of the goods, the goods covered by the carnet may, on approval of the Customs, be cleared using the carnet re-issued by the original issuing association; the valid period of the re-issued carnet shall be the same as that of the original one.
If the goods are not re-exported within the period of validity, the Customs shall, in addition to processing them according to Article Seven of these regulations, notify the relevant competent authorities of the violations of import regulations, if any.
These regulations shall enter into force from the date of issuance.