In countries where the CPD is required for temporary importation, the guaranteeing association must undertake to pay to its customs authorities the import duties and taxes levied by those authorities due to the non re-exportation of a vehicle temporarily imported under cover of the CPD. The relationship between customs administrations and guaranteeing associations is defined in the international conventions of the UN and WCO.
The CPD provides assurance that the vehicle it accompanies is covered by an internationally valid guarantee. The CPD, which is normally valid for one year, may be used during its period of validity in the countries where the document is required or where it may facilitate entry formalities. The period of temporary importation is fixed by the laws or regulations of the country visited.
The role of Customs Officers
Upon entry of a vehicle, the Customs Officer stamps and signs the importation voucher of the CPD and notes the date and name of the customs post. The officer then enters the date and customs post in the space provided on the exportation voucher. The Customs Officer also completes and stamps the left part of the counterfoil. The importation voucher is detached from the CPD and kept on file.
Upon exit of a vehicle, the Customs Officer stamps and signs the exportation voucher and notes the date and name of the exit post. The officer completes the right part of the counterfoil, then stamps, dates and signs this section. The exportation voucher is detached and returned to the customs post of entry, so that these customs authorities are given the necessary proof of re-exportation.
Regularization of CPDs
In the event of a claim from the customs authorities, due to the non-discharge of a CPD, the guarantor association has one year in which to provide proof of re-exportation of the vehicle. The claim notification must be notified within one year of the expiry of the carnet in accordance with the terms of the international conventions.
Customs stamps of countries subsequently visited and other documentary evidence that the vehicle has left the country may constitute proof of re-exportation as stipulated in the international conventions. Proof of re-exportation may also be provided in the form of the “Certificate of Location”, included as the last page of the CPD, which may be completed by a customs official, police, judicial or other authority. A model of the “Certificate of Location” is included as an annex to the 1954 and 1956 Conventions of the UN and the 1990 Istanbul Convention of the WCO.