Assessment of Duty
Dutiable Status of Goods | Containers or Holders | Temporary Free Importations |North American Free Trade Agreement (NAFTA) | Generalized System of Preferences (GSP) | Caribbean Basin Initiative (CBI) and the Caribbean Basin Economic
Recovery Act (CBERA)
| Andean Trade Preference Act (ATPA)/Andean Trade Promotion and
Drug Eradication Act (ATPDEA)
| U.S.-Israel Free Trade Area Agreement | U.S.- Jordan Free Trade Area Agreement
Compact of Free Association (FAS) | African Growth and Opportunity Act (AGOA) | U.S.-Caribbean Basin Trade Partnership Act (CBPTA) | U.S.-Chile Free Trade Agreement (US-CFTA) | U.S.– Singapore Free Trade Agreement
Antidumping and Countervailing Duties | Drawback—Refunds of Duties

 

Temporary Free Importations

 

Temporary Importation Under Bond (TIB)
Goods of the types enumerated below, when not imported for sale or for sale on
approval, may be admitted into the United States under bond, without the payment of
duty, for exportation within one year from the date of importation. Generally, the amount
of the bond is double the estimated duties. The one-year period for exportation may, upon
application to the port director, be extended for one or more further periods which, when
added to the initial one year, shall not exceed a total of three years. There is an exception
in the case of articles covered in item 14: the period of the bond may not exceed six
months and may not be extended.
Merchandise entered under TIB must be exported or destroyed before expiration
of the bond period, or any extension, to avoid assessment of liquidated damages in the
amount of the bond.
All goods entered under TIB are subject to quota compliance.

 

Classes Of Goods

(1) Merchandise to be repaired, altered, or processed (including processes which
result in an article being manufactured or produced in the United States),
provided that the following conditions are met:
The merchandise will not be processed into an article manufactured or produced
in the United States if the article is:
• Alcohol, distilled spirits, wine, beer, or any dilution or mixture of these,
• Perfume or other commodity containing ethyl alcohol, whether denatured
or not,
• A product of wheat.
If merchandise is processed and results in an article being manufactured or
produced in the United States other than those described above:
• A complete accounting will be made to CBP for all articles, wastes, and
irrecoverable losses resulting from the processing, and
• All articles will be exported or destroyed under CBP supervision within
the bonded period. Valuable waste must also be exported or so destroyed
unless duty, if applicable, is paid.

 

(2) Models of women’s wearing apparel imported by manufacturers for use solely
as models in their own establishments; these articles require quota compliance.

(3) Articles imported by illustrators and photographers for use solely as models in
their own establishments to illustrate catalogs, pamphlets, or advertising matter.

(4) Samples solely for use in taking orders for merchandise; these samples require
quota compliance.

 

(5) Articles solely for examination with a view to reproduction or for examination and
reproduction (except photoengraved printing plates for examination and reproduction);
and motion-picture advertising films.

 

(6) Articles intended solely for testing, experimental, or review purposes, including plans,
specifications, drawings, blueprints, photographs, and articles for use in connection with
experiments or for study. If articles under this category are destroyed in connection with
the experiment or study, proof of such destruction must be presented to satisfy the
obligation under the bond to export the articles.

 

(7) Automobiles, motorcycles, bicycles, airplanes, airships, balloons, boats, racing shells,
and similar vehicles and craft, and the usual equipment of the foregoing, if brought
temporarily into the United States by nonresidents for the purpose of taking part in races
or other specific contests. Port directors may defer the exaction of a bond for a period not
to exceed 90 days after the date of importation for vehicles and craft to take part in races
or other specific contests for other than money purposes. If the vehicle or craft is not
exported or the bond is not given within the period of such deferment, the vehicle or craft
shall be subject to forfeiture.

 

(8) Locomotives and other railroad equipment brought temporarily into the United States for
use in clearing obstructions, fighting fires, or making emergency repairs on railroads
within the United States or for use in transportation otherwise than in international traffic
when the Secretary of the Treasury finds that the temporary use of foreign railroad
equipment is necessary to meet an emergency. Importers can expedite approval of a
request for temporary importation to meet an emergency by including evidence of the
existence of the emergency, such as news reports.

 

(9) Containers for compressed gases, filled or empty, and containers or other articles used for
covering or holding merchandise (including personal or household effects) during
transportation and suitable for reuse for that purpose.

 

(10) Professional equipment, tools of trade, repair components for equipment or tools
admitted under this item, and camping equipment imported by or for nonresidents for the
nonresident’s use while sojourning temporarily in the United States.

 

(11) Articles of special design for temporary use exclusively in connection with the
manufacture or production of articles for export.

 

(12) Animals and poultry brought into the United States for the purpose of breeding,
exhibition, or competition for prizes, and the usual equipment therefor.

 

(13) Works of free fine arts, drawings, engravings, photographic pictures, and philosophical
and scientific apparatus brought into the United States by professional artists, lecturers,
or scientists arriving from abroad for use by them for exhibition and in illustration,
promotion, and encouragement of art, science or industry in the United States.

 

(14) Automobiles, automobile chassis, automobile bodies, cutaway portions of any of the
foregoing, and parts for any of the foregoing, finished, unfinished, or cutaway, when
intended solely for show purposes. These articles may be admitted only on condition that
the Secretary of the Treasury has found that the foreign country from which the articles
were imported allows or will allow substantially reciprocal privileges with respect to
similar exports to that country from the United States. If the Secretary finds that a foreign
country has discontinued or will discontinue the allowance of such privileges, the
privileges under this item shall not apply thereafter to imports from that country.

 

Relief From Liability
Relief from liability under bond may be obtained in any case in which the articles are
destroyed under CBP supervision, in lieu of exportation, within the original bond period.
However, in the case of articles entered under item 6, destruction need not be under CBP
supervision where articles are destroyed during the course of experiments or tests during the
bond period or any lawful extension, but satisfactory proof of destruction shall be furnished to
the port director with whom the customs entry is filed.

 

ATA Carnet
ATA stands for the combined French and English words “Admission Temporaire—
Temporary Admission.” ATA carnet is an international customs document that may be used for
the temporary duty-free importation of certain goods into a country in lieu of the usual customs
documents required. The carnet serves as a guarantee against the payment of customs duties that
may become due on goods temporarily imported and not reexported. Quota compliance is
required on merchandise subject to quota; for example, textiles are subject to quota and visa
requirements.

 

A carnet is valid for one year. The traveler or businessperson, however, may make as
many trips as desired during the period the carnet is valid provided he or she has sufficient pages
for each stop.

 

The United States currently allows ATA carnets to be used for the temporary admission
of professional equipment, commercial samples, and advertising material. Most other countries
allow the use of carnets for the temporary admission of these goods and, in some cases, other
uses of the ATA carnet are permitted.

 

Local carnet associations, as members of the International Bureau of the Paris-based
International Chamber of Commerce, issue carnets to their residents. These associations
guarantee the payment of duties to local customs authorities should goods imported under cover
of a foreign-issued carnet not be reexported. In the United States, CBP has designated the U.S.
Council of the International Chamber of Commerce, located at 1212 Avenue of the Americas,

New York, NY 10036, Tel. 212.354.4480, as the United States issuing and guaranteeing
organization. The Council charges a fee for its service.

 

ATA carnets can be used in the following countries:
Algeria
Australia
Austria
Belgium
Bulgaria
Canada
Canary Islands
China
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
French Polynesia
French West Indies
Germany
Gibraltar
Greece
Hong Kong
Hungary
Iceland
India
Ireland
Israel
Italy
Ivory Coast
Japan
Republic of South Korea
Lebanon
Luxembourg
Malaysia
Malta
Mauritius
Netherlands
New Zealand
Norway
Poland
Portugal
Romania
Senegal
Singapore
Slovakia
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Thailand
Turkey
United Kingdom
United States
Egypt and certain other countries have accepted the ATA convention, but have not
implemented the use of carnets. As countries are being continuously added to the carnet system,
please check with the U.S. Council if a country you wish to visit is not included in the above list.