In the case where the Customs find that the goods are not re-exported within the period of validity of the ATA Carnet, the Customs shall notify the guaranteeing association to provide within six months from the day following the date of such notification relevant evidence or other documents of re-exportation within the period of validity. In the case that the guaranteeing association fails to provide documentary evidence or the goods are not re-exported within the time limit, the Customs shall issue a duty memo to the guaranteeing association. The guaranteeing association shall pay the total liable duty within fourteen days from the day following the date of receiving the duty memo. In the case that the Customs fail to notify the guaranteeing association within the period of one year from the day following the last day of the period of validity, the guaranteeing association is deemed to be discharged from the liability.

The guaranteeing association may request the Customs to refund the whole or part of the duties and taxes within the period of three months from the day following the date of payment in the case that relevant documentary evidence can be provided later in accordance with the procedures described in the preceding paragraph.

In the case where illegal use of the carnet, such as a discrepancy in the entries of the ATA Carnet, is found following the re-exportation of the goods, the Customs authorities may notify the guaranteeing association to pay the duties and taxes owing within one year from the day following the last day of the period of validity of the carnet.

Contact Point：Head of Duty Collection Section, Clearance Division I

TEL: +886-3-383-4265 Ext.228