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Carnet - Goods covered by a U.S. issued carnet reimported into the U.S.?
If goods covered by a U.S. issued carnet are brought back into the United States within the validity period of the carnet, the carnet serves as the Customs control registration document and must be presented to a CBP officer upon re-importation. Whether the re-imported goods are subject to duty depends on if there is an exemption in the Harmonized Tariff Schedule and not on their status as carnet goods. See 19 CFR 141.4 for goods that are exempted from entry documentation requirements and 19 CFR 141.2 for goods exempted from duty on re-importation.
United States Council for International Business (USCIB)
http://www.uscib.org
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