Section 114.22 - Coverage of carnets(a)A.T.A. carnet. The A.T.A. carnet is acceptable for goods to be temporarily entered, or temporarily entered and transported, under:(1) The Customs Convention on the Temporary Importation of Professional Equipment, or(2) The International Convention to Facilitate the Importation of Commercial Samples and Advertising Material, which includes:(i) Commercial samples, or(ii) Motion picture advertising films not exceeding 16 mm., consisting essentially of photographs (with or without sound track) showing the nature or operation of products or equipment whose qualities cannot be adequately demonstrated by samples or catalogs. There shall be presented with each carnet covering motion picture advertising films a statement showing how each of the following requirements is met. The films must:(A) Relate to products or equipment offered for sale or for hire by a person established in the territory of another contracting party;(B) Be of a kind suitable for exhibition to the public; and(C) Be imported in a packet which contains not more than one copy of each film and which does not form part of a larger consignment of films.(c)TIR carnet -(1)Use. The TIR carnet may be accepted at any port of entry for the transport of merchandise in road vehicles or in containers, even if the containers, without being loaded on road vehicles, are carried by other means of transport for part of the journey between the customs offices of departure and destination. The TIR carnet may also be accepted for the transport of "heavy or bulky goods" as defined in Article 1 of the TIR Convention. The TIR carnet covers the transportation of merchandise for customs purposes only. Road vehicles transporting merchandise under cover of a TIR carnet must also comply with all other applicable requirements of Federal and State agencies concerned with the regulations of such vehicles and their personnel.(2)Taken on charge. A TIR carnet is "taken on charge" by Customs when it is accepted as a transportation entry and when the shipment covered thereby is receipted for by the bonded carrier (see §§ 18.1 , 18.2 , and 18.10(a) of this chapter). Until the carnet is "taken on charge," the guaranteeing association shall have no liability to the United States under the carnet.(d)TECRO/AIT carnet -(1)Use. The TECRO/AIT carnet is acceptable for the following two categories of goods to be temporarily imported, unless importation is prohibited under the laws and regulations of the United States:(i) Professional equipment; and(ii) Commercial samples and advertising material imported for the purpose of being shown or demonstrated with a view to soliciting orders.(2)Issue and use.(i) Issuing associations shall indicate on the cover of the TECRO/AIT carnet the customs territory in which it is valid and the name and address of the guaranteeing association.(ii) The period fixed for re-exportation of goods imported under cover of a TECRO/AIT carnet shall not in any case exceed the period of validity of that carnet.(e)Excess liability. When the total of duties and taxes on any shipment covered by a carnet exceeds the amount for which the guaranteeing association is liable, the excess constitutes a charge against the carrier's bond.T.D. 70-134, 35 FR 9261, June 13, 1970, as amended by T.D. 71-70, 36 FR 4490, Mar. 6, 1971; T.D. 82-116, 47 FR 27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998