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 reentry.
- Use the yellow re-importation certificate bearing the same number as the yellow exportation certificate used at the time of departure. Complete Sections D-E. Indicate only those item numbers that are being re-imported in Section F(a) and indicate the corresponding exportation voucher number in the second part of Section F(a). Complete Section F(b,c), if applicable.
- Sign and date the voucher.
- U.S. Customs inspector must clearly indicate those item numbers reentering in Section 1 of the counterfoil and indicate the corresponding exportation voucher number in the second part, Section 1. Customs will then validate the counterfoil and voucher, but may not detach the voucher. (U.S. Customs should allow the goods to reenter 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 certificate 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.