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1 PREAMBLEThe Board of Foreign Trade in Taipei and The New Zealand Commer-ce and Industry Office, hereinafter referred to as "the Parties",Having in mind facilitating procedures for the temporary duty-f-ree importation of goods,Convinced that the adoption of common procedures for the tempor-ary duty-free importation of goods would afford considerable ad-vantages to common commercial and cultural activities and wouldsecure a higher degree of harmony and uniformity in the Customssystems of the Parties,Have reached the following understandings:DEFINITIONS AND APPROVAL1.For the purposes of the present Memorandum of Understanding a-nd the Annex hereto, the term:(a) "import duties" means customs duties and all other dutiesand taxes payable on or in connection with importation andwill include all internal taxes and excise duties chargea-ble on imported goods, but will not include fees and char-ges which are limited in amount to the approximate cost ofservices rendered and do not represent an indirect protec-tion to domestic products or a taxation of imports for fi-scal purposes;(b) "temporary admission" means temporary importation free ofimport duties in accordance with the provisions of Clause3 of the present Memorandum of Understanding or by the re-levant domestic laws and regulations of each of the Parti-es to this Memorandum of Understanding;(C) "transit" means the conveyance of goods from a Customs of-fice in territory of a Party to another Customs office wi-thin the same territory, in accordance with the conditionslaid down in the laws and regulations of the territory ofthat Party;(d) "NZCIO/BOFT carnet" means the document reproduced as theAnnex to the present Memorandum of Understanding;(e) "issuing association" means an association approved by theCustoms authorities of a Party for the issue of NZCIO/BOFTcarnets in the territory of that Party;(f) "guaranteeing association" means an association approvedby the Customs authorities of the territory of a Party toguarantee the sums referred to in Clause 6 of the presentMemorandum of Understanding, in the territory of that par-ty;(g) "person" means both natural and legal persons, unless thecontext otherwise requires.2.The approval of an issuing association envisaged in paragraph(e) of Clause 1 of the present Memorandum of Understanding maybe subject, in particular, to the condition that the price ofNZCIO/BOFT carnets will be commensurate with the cost of serv-ices rendered.SCOPE3.1) Each Party will accept in lieu of its national Customs doc-uments and as due security for the sums referred to in Cla-use 6 of the present Memorandum of Understanding, NZCIO/BO-FT carnets valid for its territory and issued and used inaccordance with the conditions laid down in the present Me-morandum of Understanding for the following three categori-es of goods temporarily imported, unless importation of th-ese goods is prohibited under laws and regulations of theterritory of that Party. Such goods will go through Customsformalities in force in the territory of that Party with p-ermission for temporary exemptions from import duties andimport permit(s) as demanded by the trade authorities:(a) professional equipment(b) goods for display or use at exhibitions, international f-airs, meetings or similar events, (c) commercial samples imported for the purpose of being sho-wn or demonstrated with a view to soliciting orders. Whether goods fall within the categories (a) (b) and (c) a-bove will be determined by reference to the definitions ofsuch categories contained in the Customs Convention on theATA Garnet for the temporary Admission of Goods 1961.2) Each Party may accept NZCIO/BOFT carnets issued and used u-nder the same conditions for transit.ISSUE AND USE OF NZCIO/BOFT GARNETS4.1) Issuing associations will not issue NZCIO/BOFT carnets witha period of validity exceeding one year from the date of i-ssue. They will indicate on the cover of the NZCIO/BOFT ca-rnet the place in which it is valid and the name and the a-ddress of the corresponding guaranteeing association.2) Once a NZCIO/BOFT carnet has been issued no extra item maybe added to the list or goods enumerated on the reverse ofthe front over of the carnet, or on any continuation sheetsannexed thereto (General List).5.The period fixed for the re-exportation of goods imported und-er cover of a NZCIO/BOFT carnet will not in any case exceed t-he period of validity of that carnet.GUARANTEE6.1) Each guaranteeing association will undertake to pay to theCustoms authorities of the Parties to this Memorandum of U-nderstanding the amount of the import duties and any othersums payable in the event of non-compliance with the condi-tions of temporary admission, or of transit, in respect ofgoods imported under cover of NZCIO/BOFT carnets issued bya corresponding issuing association. It will be liable joi-ntly and severally with the persons from whom the sums men-tioned above are due, for payment of such sums without pro-test.2) The liability of the guaranteeing association will not exc-eed the amount of the import duties by more than ten per c-ent.3) When the Customs authorities of the Parties to this Memora-ndum of Understanding have unconditionally discharged a NZ-CIO/BOFT carnet in respect of certain goods they can no lo-nger claim from the guaranteeing association payment of thesums referred to in paragraph 1 of this Clause in respectof these goods. A claim may nevertheless still be made aga-inst the guaranteeing association if it is subsequently di-scovered that the discharge of the canet was obtained impr-operly or fraudulently or that there had been a breach ofthe conditions of temporary admission or of transit.4) Customs authorities will not in any circumstances requirefrom the guaranteeing association payment of the sums refe-rred to in paragraph 1 of this Clause if a claim has not b-een made against the guaranteeing association within a yearof the date of expiry of the validity ofthe carnet.REGWLARISATION OF NZCIO/BOFT GARNETS7.1) The guaranteeing association will have a period of six mon-ths from the date of the claim made to the Customs authori-ties for the sums referred to in paragraph 1 of Clause 6 ofthe present Memorandum of Understanding in which to furnishproof of the re-exportation ofthe goods under the conditio-ns laid down in the present Memorandum of Understanding orof any other proper discharge of the NZCIO/BOFT carnet.2) If such proof is not furnished within the time allowed theguaranteeing association will forthwith deposit, or pay pr-ovisionally, such sums. This deposit or payment will becomefinal after a period of three months from the date of thedeposit or payment. During the latter period the guarantee-ing association may still furnish the proof referred to inthe preceding paragraph with a view to recovery dfthe sumsdeposited or paid.3) For either Party if the laws and regulations of the territ-ory it represents do not provide for the deposit or provis-ional payment of import duties, payments made in conformitywith the provisions of the preceding paragraph will be reg-arded as final, but the sums paid will be refunded if theproof referred to in paragraph 1 of this Clause is furnish-ed within three months of the date of the payment;.8.1) Evidence of re-exportation of goods imported under cover ofa NZCIO/BOFT carnet will be provided by the re-exportationcertificate completed in that carnet by the competent Cust-oms authority.2) If the re-exportation of goods has not been certified in a-ccordance with paragraph 1 of this Clause, the Customs aut-horities of the Parties to this Memorandum of Understandingmay, even if the period of validity of the carnet has alre-ady expired, accept as evidence of re-exportation of the g-oods;(a) The particulars entered on a voucher which has been deta-ched from the carnet on importation into the territory of the other Party, provided that the particulars relate to an importation which can be proved to have taken place a- fter the re-exportation which it is intended to establish ; (b) any other documentary proof that the goods are outside t-he area over which the Customs authority has jurisdiction . 3) In the cases in which the Customs authorities of a Party w-aive the requirement of re-exportation of certain goods ad-mitted into their territory under cover of a NZCIO/BOFT ca-rnet, the guaranteeing association will be discharged fromits obligations only when those authorities have certifiedin the carnet that the position regarding those goods hasbeen regularised.9.In the cases referred to in paragraph 2 of Clause 8 of the pr-esent Memorandum of Understanding, the Customs authorities wi-ll have the right to charge a regularisation fee.MISCELLANEOUS PROVISZONS10.Customs certificates on NZCIO/BOET carnets used under the co-nditions laid down in the present Memorandum of Understandingwill not be subject to the payment of charges for Customs at-tendance at Customs offices and posts during the normal hoursof business.11.In the case of the destruction, loss or theffof a NZCIO/BOFTcarnet while the goods to which it refers have been exportedto the territory of one of the Parties, the Customs authorit-ies of the territory of that Party will, at the request of t-he issuing association and subject to such conditions as tho-se authorities may prescribe, accept a replacement document,the validity of which expires on the same date as that of thecarnet which it replaces.12.1) When goods temporarily imported cannot be re-exported as aresult of a seizure, other than a seizure made at the suitof private persons, the requirement of re-exportation willbe suspended for the duration of the seizure.2) The Customs authorities will, so far as possible, notifythe guaranteeing association of seizures of goods admittedunder cover of NZCIO/BOFT carnets guaranteed by that asso-ciation and will advise it of the measures they intend totake.13.NZCIO/BOFT carnets or parts ofNZCIO/BOFT carnets intended tobe issued at the point ofimpol-tation and which are sent toan issuing association by a corresponding foreign association, by an international organization or by the Customs authori-ties of the territory of a Party, will be admitted free of i-mport duties and free of any import prohibitions or restrict-ions. Corresponding facilities will be granted at exportation.14.In the event of fraud, contravention or abuse, the Parties w-ill, notwithstanding the provisions of the present Memorandumof Understanding, be free to take proceedings against personsusing NZCIO/BO%T carnets, for the recovery of the import dut-ies and other sums payable and also for the imposition of anypenalties to which such persons have rendered themselves lia-ble. In such cases the associations will lend their assistan-ce to the Customs authorities.15.The Annex to the present Memorandum of Understanding will beconstrued to be an integral part of the Memorandum of Unders-tanding.16.The provisions of the present Memorandum of Understanding setout the minimum ones to be accorded and do not prevent addin-gmore provisions when necessary to facilitate implementationof the NZCIO/BOFT Garnet System.FINAL PROVISIONS17.The annex to this Memorandum of Understanding will contain aprotocol based on the principles of this Memorandum of Under-standing made between the guaranteeing associations of the t-erritories of the Parties to prescribe their rights and obli-gations.18.1) The Parties will meet together when necessary in order toconsider the operation of the present Memorandum of Under-standing and in Particular in order to consider measuresto secure uniformity in the interpretation and applicationof the present Memorandum of Understanding.2) The Parties will lay down the rules of procedure for theirmeetings.3) This Memorandum of Understanding may, at the request of e-ither Party, be revised by mutual consent.19.Any dispute between Parties concerning the interpretation orapplication of the present Memorandum of Understanding willbe settled by negotiation between them.20.1) This Memorandum of Understanding will take effect from thedate on which it is signed and will remain in effect untilthe expiry of 90 days from the date on which either Partyhas given the other Party notice in writing of it intenti-on to terminate the Memorandum of Understanding.2) Any revision of this Memorandum of Understanding, or itstermination will be effected without any prejudice to thevalidity of a NZCIO/BOFT carnet or to the validity of theguarantee of the guaranteeing association issued before t-he date of such amendment or termination.Signed at Taipei on 2nd December, 1993, in the English language.FOR THE BOARD OF FOREIGNFOR THE NEW ZEALAND COMMERCETRADE TN TAIPEI AND INDUSTRY OFFICE[Signed][Signed]Yeh-Chao HuangWilliam Keith BruceDirector GeneralDirector