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What if the ATA carnet has expired?
If the expiring ATA carnet is a U.S.- issued carnet there will be no penalties or duties assessed by the United States, however, there may be penalties assessed by a foreign government if the carnet expired before the U.S. merchandise was exported from that country. If the carnet is foreign-issued then liquidated damages will be assessed by Customs and Border Protection (CBP) due to the carnet expiring before the merchandise could be exported out of the United States.
United States Council for International Business (USCIB)
http://www.uscib.org
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