[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR114.26]



[Page 567]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 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]