Sec.148.11 of the U.S. Customs Regulations states “All articles brought into the United States by any individual shall be declared to a Customs officer at the port of first arrival…”
- Present the Carnet to customs at the time of re-entry.
- Use the yellow re-importation counterfoil bearing the same number as the yellow exportation counterfoil used at the time of departure.
- U.S. Customs inspector must clearly indicate those item numbers re-entering in Section 1 of the counterfoil and indicate the corresponding exportation counterfoil number in the second part, Section 1. Customs will then validate the counterfoil. (U.S. Customs should allow the goods to re-enter the U.S. even if the Carnet has expired. The expiration date only limits entry into foreign countries.)
- MOST IMPORTANT: Upon returning to the U.S., the re-importation counterfoil must be validated by U.S. Customs. This is the last line of defense in cancelling a Carnet or settling a claim without payment of duties and taxes, though regularization fees may apply.