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1 ARTICLE 1In order to strengthen the links of friendship and the economicrelations existing between the respective countries and more pa-rticularly in order to promote temporary admission of goods infavour of enterprises in the areas of competence of the signato-ry associations, the undersigned guaranteeing associations haveagreed to organize by the present protocol a system of internat-ional customs deposits for import duties chargeable on the temp-orary admission of goods in the customs territories within theirareas of competence when such goods are covered by a customs ca-rnet hereafter referred to as CPD/China-Taiwan carnet.ARTICLE 2The present protocol relates to the temporary admission of allgoods which can circulate freely for international trade purpos-es under the following conventions and according to the modalit-ies set forth therein:-Customs Convention to facilitate the importation of commercialsamples and advertising material, signed in Geneva on 7 Novemb-er 1952;-Customs Convention on the temporary importation of professionalequipment, done at Brussels on 8 June 1961;-Customs Convention concerning facilities of the importation ofgoods for display or use at exhibitions, fairs, meetings or si-milar events, done at Brussels on 8 June 1961;-Customs Convention on the ATA Garnet for the temporary admissi-on of goods (ATA Convention), done at Brussels on 6 December 1961;-all other international Conventions or agreements between cust-oms administrations relating to temporary admission operationsunder the laws and/or regulations applicable in the territoryof temporary admission.The protocol will be implemented according to the rules laid d-own:-in the ATA convention,-in the statement of the International Bureau of Chambers of Co-mmerce of the International Chamber of Commerce and its implem-enting directives-present and future,-and in the present text.The undersigned guaranteeing associations will undertake to pe-rsuade their respective Customs Authorities to apply the opini-ons and comments expressed by the PTC of Customs Cooperation C-ouncil concerning the application of the ATA Convention. All m-atters pertaining to the interpretation and implementation ofthe Protocol shall be settled with the participation of the pa-rties to the Protocol.It is expressly agreed that the International Bureau of Chambe-rs of Commerce of the International Chamber of Commerce will e-nsure the implementation and the administration of the systemof international customs deposits established under the presentprotocol.ARTICLE 3*For the purposes of the present protocol:a) the term "import duties" means customs duties and all otherduties and taxes payable on or in connection with importationand shall include all internal taxes and excise duties charg-eable on imported goods, but shall not include fees and char-ges which are limited in amount to the approximate cost of s-ervices rendered and do not represent an indirect protectionto domestic products or a taxation ofimpprts for fiscal purp-oses;b) the term "temporary admission" means temporary importation f-ree of import duties in accordance with the conditions laiddown by the above Conventions or by the national laws and re-gulations of the country of importation;C) the term "transit" means the conveyance of goods from a cust-oms office in the territory of temporary admission or transitof a party signatory of the present protocol to another cust-oms office within the same territory, in accordance with theconditions laid down in the national laws and regulations ofthat contracting party;d) the term "customs carnet" means the document hereinafter ref-erred to as CPD/China-Taiwan carnet and reproduced as annex 1to the present protocol of which it is an integral part;e) the term "guaranteeing association" means a Chamber of Comme-rce or an organization of Chambers of Commerce or an associa-tion which-has been approved by the customs authorities of its country toguarantee payment of the import duties bwed to them in respectof goods covered by CPD/China-Taiwan carnets, has joined the s-ystem of international customs deposits implemented by the IBCCof the ICC,-has organized with the Chambers of Commerce of its area or withother associations a national guarantee system enabling them todeliver CPD/China-Taiwan carnets.ARTICLE 4The undersigned guaranteeing associations declare that the CPD/China-Taiwan carnets issued under their responsibility are deli-vered in accordance with the rules laid down in the ATA convent-ion of 6 December 1961, and in the IBCC statement and its imple-menting directives which have been published since the entry in-to force of the said Convention.The guaranteeing associations will keep each other informed ofthe operations of temporary admission or transit in respect ofwhich they accept to guarantee CPD/China-Taiwan carnets.ARTICLE 5When they have been approved by their national customs authorit-ies for the purpose of guaranteeing the payment of import dutiesin respect of goods coming unddi the present protocol, the sign-atories of the protocol shall guarantee the payment of import d-uties in respect of goods dispatched by their nationals to coun-tries covered by the said protocoli However, such approval whichcan only be given to one guaranteeing association in each count-ry shall only become effective upon provision by the said assoc-iation of all the guarantees required by the IBCC and indicatedin the annexes to the present protocol, including payment of themembership fee of the IBCC Chain.In countries where there are exchange control regulations, theguaranteeing associations shall not be entitled to give their g-uarantee unless their exchange control office has undertaken toauthorize all transfers necessary for the settlement of debts c-ontracted vis-a-vis other grananteeing associations on accountof such guarantees.ARTICLE 6The period of validity of the CPD/China-Taiwan carnet shall notexceed one year as from the date of delivery of any carnet.ARTICLE 7The conditions for the grant of its guarantee shall be determin-ed by each guaranteeing association in conformity with the prov-isions laid down in the annexes to the present protocol.ARTICLE 8The guarantee granted shall be surety for the payment of importduties which would be due to the customs althorities of the tem-porary admission territory in theevent of the goods introducedinto the said territory not being re-exported within the prescr-ibed period. The guarantee shall further cover, up to 10% of theamount of import duties, the payment of any other sums which wo-uld have had to be deposited by the importer if there had beenno guarantee.ARTICLE 9When the goods covered by the guarantee granted by a signatoryof the present protocol duly approved in the country of originare introduced into a country where there is another signatoryof the said protocol the guarantee of the guaranteeing associat-ion approved by the customs authorities in the latter country s-hall immediately and automatically be substituted for the origi-nal guarantee.Such substitution shall take place successively under the sameconditions for one and the same product, as it passes through d-ifferent countries.ARTICLE 10Should the merchandise covered by the guarantee not be duly re-exported form the territory of temporary admission within the p-rescribed period and thus become liable for import duties, theapproved guaranteeing association in the said territory shall p-ay the import duties owed to the creditory customs administrati-on.The guaranteeing associations which will have thus settled theimport duties in respect of merchandise covered by the guaranteeshall request the guaranteeing association which granted the in-itial guarantee to refund the duties paid on behalf of the impo-rter.Such refunding will be effected in conformity with the modaliti-es laid down in Article IX of the IBCC Protocol annexed hereto.ARTICLE 11All questions relating to the interpretation of the provisionsof the said protocol will be submitted to the IBCC Steering Com-mittee for decision.ARTICLE 12Any guaranteeing association infringing the provisions of the p-resent protocol will be liable to be expelled form the system,such expulsion to be decided by contracting parties jointly withthe IBCC Steering Committee.ARTICLE 13All differences, disputes or contestions between the undersignedguaranteeing associations in connection with the implementationof the provisions of the present protocol shall be finally sett-led under the Rules of Conciliation and Arbitration of the Inte-rnational Chamber of Commerce by one or more arbitrators appoin-ted in accordance with such Rules.ARTICLE 14The present Protocol will enter into force on the date followingits signature by the two parties and the International Bureau ofChambers of Commerce of the International Chamber of Commerce a-nd will be valid for a period of 2 years. This period will be r-enewable by tacit agreement, except if notice of termination isgiven 3 months before the date of expiry by anyone party by mea-ns of a registered letter with acknowledgment of receipt.CONCLUDED IN TAIPEI ON DEC. 23 1993GUARANTEEING ASSOCIATION FOR CHINA-TAIWANCHINA EXTERNAL TRADE DEVELOPMENT COUNCIL[Signed][Signed]Mr. Ronie H. K. HUANG Mr. Sam S. M. LEESecretary General Deputy Secretary GeneralGUARANTEEING ASSOCIATION FOR SWEDENSTOCKHOLM CHAMBER OF COMMERCE[Signed][Signed]Mr. Frans-Henrik SCHARTAU Mr. Tell HERMANSONManaging Director International DirectorINTERNATIONAL CHAMBER OF COMMERCETHE INTERNATIONAL BUREAU OF CHAMBERS OF COMMERCE OF THE INTERNA-TIONAL CHAMBER OF COMMERCE[Signed][Signed]Mr. Jean-Charles ROUHER Mr. AZain DESTOUCHESSecretary General IBCC Administrative DirectorAnnexes:-Protocol on the organization of asystem of internation-al customs deposits in respect of ATA Garnets -Statement on the ATA System adopted by the IBCC -Document No. 550-1/763 Rev. 2 -Model of CPD/China-Taiwan Garnet * The following definitions are those given in Article 1 of theATA Convention except the definitions under paragraphs d) and e).