15. Temporary Free Importations

 

15. 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.