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Is it permissible to import or re-export a portion of the goods listed on an ATA Carnet?


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Updated by CUSTOMS

Goods covered under an ATA Carnet may be imported or re-exported in parts. However, it is crucial to note that all goods must be re-exported by the final date specified for re-exportation. Any items not re-exported by this deadline will be subject to duty and/or GST payment. Additionally, penalties may be imposed for failure to re-export goods by the specified final date.


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