|
|
|
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
|
|
|
|
|