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How is a U.S. issued ATA carnet processed by Customs and Border Protection?
When leaving the United States, the holder of a U.S. issued ATA carnet presents the carnet and the covered goods to a Customs and Border Protection (CBP) officer. The carnet is reviewed for completeness and accuracy and the goods are examined to ensure that they match the carnet list. The officer then validates the carnet document and certifies the appropriate exportation counterfoil and voucher. The carnet and the CBP-certified export voucher are returned to the carnet holder who retains the voucher as the permanent record of the CBP transaction. (Note: The carnet does not affect export control requirements such as the filing of a shipper's export declaration or the requirement to obtain export licenses.) Upon returning to the United States, the holder of a U.S. issued carnet presents the carnet and covered goods to a CBP officer for examination. The officer certifies the appropriate re-importation counterfoil and voucher and returns the carnet to the holder for further use or surrender to the issuing association. (Note: On U.S. issued carnets only, the vouchers of the yellow exportation/re-importation sheets will not be detached, but will remain with the document when departing or returning to the United States.) It is the responsibility of the carnet holder to present the carnet to the Customs authorities when entering or leaving a country in order that the necessary verification and certification of the appropriate vouchers and counterfoils can take place. Failure to do so may result in a claim being made. A claim is a notice from a Customs authority of the country of import that a violation of the carnet system has occurred and payment of duties, taxes, and penalty are required.
United States Council for International Business (USCIB)
http://www.uscib.org
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