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Carnet - Importer's Obligations
An ATA carnet holder is obligated to present the goods and carnet to Customs and Border Protection (CBP) to prove exportation. Failure to prove exportation on either a TIB or a carnet subjects the importer to liquidated damages equal to 110 percent of the duty and import tax.
United States Council for International Business (USCIB)
http://www.uscib.org
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