[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR114.26]

[Page 510-511]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 114--CARNETS--Table of Contents
 
                    Subpart C--Processing of Carnets
 
Sec. 114.26  Discharge, nonacceptance, or cancellation of carnets.

    (a) Unconditional discharge. An A.T.A. or TECRO/AIT carnet shall be 
discharged unconditionally by the port director when he is satisfied 
that all merchandise covered thereby is reexported or destroyed. A TIR 
carnet shall be discharged unconditionally when all merchandise covered 
thereby has been properly entered, placed in general order, or exported 
under customs supervision. In all other cases, any discrepancy shall be 
noted on the appropriate counterfoil, and action shall be taken in 
accordance with Sec. 10.39 or Sec. 18.6 of this chapter.
    (b) Effect of discharge. When a port director has discharged a 
carnet unconditionally by completion of the appropriate counterfoil, no 
claim may be brought against the guaranteeing association for payment 
under the carnet unless it can be established that the discharge was 
obtained improperly or fraudulently or, in the case of an A.T.A. or 
TECRO/AIT carnet, that there has been a breach of the conditions of 
temporary importation.
    (c) Nonacceptance or cancellation of TIR carnets. If a TIR carnet 
presented to Customs is not accepted, it shall be stamped ``Not Taken on 
Charge'' (see Sec. 114.22(c)(2)). If merchandise not required to be 
transported in bond moving under cover of a TIR carnet is not

[[Page 511]]

exported, the carnet shall be stamped ``Cancelled.''

[T.D. 71-70, 36 FR 4491, Mar. 6, 1971, as amended by T.D. 82-116, 47 FR 
27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998]