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October 2026, question 50

Entry / Entry Summary · Entry and release

An importer brings commercial samples into the United States under an A.T.A. carnet. Six months after the carnet's issuance, the carnet is physically destroyed in a warehouse fire before the merchandise can be reexported. The importer requests a replacement carnet from the association that issued the original carnet abroad. CBP may NOT accept the replacement carnet if which of the following statements is TRUE?

  1. The period of validity for the replacement carnet is set to expire one year from the date of its issuance.
  2. The replacement carnet includes a description of the commercial samples that exactly matches the description set forth in the importation voucher from the original carnet.
  3. The commercial samples under the original carnet are physically located within the Customs territory of the United States at the time of the request for a replacement carnet.
  4. Upon request for the replacement carnet, CBP discovers that the commercial samples are eligible for Temporary Importation under Bond.
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CBP's answer: A. A: The period of validity for the replacement carnet is set to expire one year from the date of its issuance.

The question asks when CBP may NOT accept a replacement carnet. Under 114.25, a replacement for a destroyed A.T.A. carnet may be accepted only if it expires on the same date as the carnet it replaces and its merchandise description fully corresponds to the original importation voucher, while the goods are in U.S. customs territory. A replacement set to expire one year after its own issuance would outlast the original, so A is the case CBP may not accept. B and C meet the conditions.

accept a replacement document, the validity of which expires on the same date as that of the carnet which it replaces 19 CFR 114.25
No A.T.A. carnet with a period of validity exceeding 1 year from date of issue shall be accepted. 19 CFR 114.23(a)

Search for: Replacement of carnets

CBP's key cites: 19 CFR 114.23; 19 CFR 114.25

Question and key from CBP's October 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).