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1.Signed on November 21, 1995; Entered into force on November 21, 1995.
 
The Board of Foreign Trade in Taipei and the Australian Commerce
and Industry Office (hereinafter referred to as "the Parties") ,
Having in mind the facilitating of the procedures for the tempo-
rary duty-free 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 the common commercial and cultural activities and w-
ould secure a higher degree of harmony in the Customs systems of
the participating territories,
Have reached the following understandings:
Part I
Definitions
Paragraph 1
1.For the purposes of the present Memorandum of Understanding a-
nd the Annex hereto, the term:
(a) "participating territory" means the territory in which the
customs regulations administered by the Ministry of Finance,
Taipei, are applied, or the territory in which the customs
regulations administered by the Australian Customs Service,
Canberra, are applied, as the case requires;
(b) "commercial samples imported for the purpose of being shown
or demonstrated with a view to soliciting orders" are sampl-
es as described in the International Convention to Facilita-
te the Importation of Commercial Samples and Advertising Ma-
terial, done at Geneva on 7 November 1952;
(c) "goods for display or use at exhibitions, international fai-
rs, meetings or similar events" are goods as described in t-
he Customs Convention Concerning Facilities for the Importa-
tion of Goods for Display or Use at Exhibitions, Fairs, Mee-
tings or Similar Events, done at Brussels on 8 June 1961;
(d) "guaranteeing association" means an association approved by
the Customs authorities of a participating territory to gua-
rantee the sums referred to in Paragraph 6 of this Memorand-
um of Understanding in the participating territory;
(e) "import duties" means customs duties and all other duties a-
nd taxes payable on or in connection with importation and i-
ncludes all internal taxes and excise duties chargeable on
imported goods, but does not include fees and charges which
are limited in amount to the approximate cost of services r-
endered and which do not represent an indirect protection to
domestic products or a taxation of imports for fiscal purpo-
ses;
(f) "issuing association" means an association approved by the
Customs authorities of a participating territory for the is-
sue of Victorian Employers' Chamber of Commerce and Industry
/China External Trade Development Council in Taipei(VECCI/C-
ETRA) carnets in that participating territory;
(g) "person" includes both natural and legal persons, unless the
context otherwise requires;
(h) "professional equipment" has the same definition as in the
Customs Convention on the Temporary Importation of Professi-
onal Equipment, done at Brussels on 8 June 1961;
(i) "temporary admission" means temporary importation free of i-
mport duties in accordance with the provisions of paragraph
2 of this Memorandum of Understanding or with the laws and
regulations of the participating territory of importation;
(j) "transit means the conveyance of goods from a Customs office
in a participating territory to another Customs office with-
in the same participating territory, in accordance with the
laws and regulations of that participating territory; and
(k) "VECCIICETRA carnet" means the document reproduced as the A-
nnex to this Memorandum of Understanding.
Part II
Scope
Paragraph 2
1.The Customs authorities of each participating territory will
accept in place of its regular customs documents and as due s-
ecurity for the sums referred to in Paragraph 5 of this Memor-
andum of Understanding, VECCI/CETRA carnets valid in that pa-
rticipating territory and issued and used in accordance with
the conditions laid down in this Memorandum of Understanding
for the following three categories of goods permitted tempora-
ry admission, unless importation of which is prohibited under
its laws and regulations:
(a) professional equipment;
(b) goods for display or use at exhibitions, international fairs
, meetings or similar events:
(c) commercial samples imported for the purpose of being shown
or demonstrated with a view to soliciting orders.
Part III
Issue and Use of VECCI/CETRA Garnets
Paragraph 3
1.Issuing associations will not issue VECCI/CETRA carnets with a
period of validity exceeding one year from the dale of issue.
They will indicate on the cover of the VECCI/CETRA carnet the
participating territory (or region) in which it is valid and
the name and the address of the corresponding guaranteeing as-
sociation.
2.Once a VECCI/CETRA carnet has been issued, no extra item will
be added to the list of goods enumerated on the reverse of the
front cover of the carnet, or on any continuation sheets anne-
xed thereto (General List).
3.The approval of an issuing association may be subject, in par-
ticular, to the condition that the prier of VECCI/CETRA carne-
ts will be commensurate with the cost of the services rendered
.
Paragraph 4
1.The period fixed for the re-exportation of goods imported und-
er cover of a VECCI/CETRA carnet will not in any case exceed
the period of validity of that carnet.
Part IV
Guarantee
Paragraph 5
1.Each guaranteeing association undertakes to pay to the Customs
authorities of the territory in which it is established the a-
mount of the import duties and any other sums payable in the
event of non-compliance with the conditions of temporary admi-
ssion, or of transit, in respect of goods introduced into that
participating territory under cover of VECCI/CETRA carnets is-
sued by a corresponding issuing association. The guaranteeing
association will be liable jointly and severally with the per-
sons from whom the sums mentioned above are due for payment of
such sums.
2.The liability of the guaranteeing association will not exceed
the amount of the import duties by more than ten per cent.
3.When the Customs authorities of the participating territory of
importation have unconditionally discharged a VECCI/CETRA car-
net in respect of certain goods they can no longer claim from
the guaranteeing association payment of the sums referred to
in sub-paragraph 1 of this Paragraph in respect of these goods
. A claim may nevertheless still he made against the guarante-
eing association if it is subsequently discovered that the di-
scharge of the carnet was obtained improperly or fraudulently
or that there had been a breach of the conditions of temporary
admission or of transit.
4.Customs authorities will not in any circumstances require from
the guaranteeing association payment of the sums referred to
in sub-paragraph 1 of this Paragraph if a claim has not been
made against the guaranteeing association within a year of the
date of expiry of the validity of the carnet.
Part V
Regularisation of VECCI/CETRA Garnets
Paragraph 6
1.The guaranteeing association will have a period of six months
from the date of the claim made by the Customs authorities for
the sums referred to in sub-paragraph 1 of Paragraph 5 of this
Memorandum of Understanding in which to furnish proof of the
re-exportation of the goods under the conditions laid down in
this Memorandum of Understanding or of any other proper disch-
arge of the VECCI/CETRA carnet.
2.If such proof is not furnished within the time allowed, the g-
uaranteeing association will forthwith deposit, or pay provis-
ionally, such sums. This deposit or payment will become final
after a period of three months from the date of the deposit or
payment. During that period the guaranteeing association may
still furnish the proof referred to in the preceding sub-para-
graph with a view to recovery of the sums deposited or paid.
3.If the laws and regulations of a participating territory do n-
ot provide for the deposit or provisional payment of import d-
uties, payments made in conformity with the provisions of sub-
paragraph 2 of this Paragraph will be regarded as Final, but
the sums paid will be refunded if the proof referred to in su-
b-paragraph 1 of this Paragraph is furnished within three mon-
ths of the date of the payment.
Paragraph 7
1.There-exportation certificate completed in a VECCI/CETRA carn-
et by the Customs authorities of the participating territory
into which the goods were temporarily imported will constitute
evidence of re-exportation of goods imported under cover of t-
hat carnet.
2.If the re-exportation of goods has not been certified in acco-
rdance with sub-paragraph 1 of this Paragraph, the Customs au-
thorities of the participating territory of importation may,
even if the period of validity of the carnet has already expi-
red, accept as evidence of re-exportation of the goods:
(a) The particulars entered on a voucher which has been detached
from the carnet on importation into the participating terri-
tory, provided that the particulars relate to an importation
which can be proved to have taken place after the re-export-
ation which it is intended to establish;
(b) Any other documentary proof that the goods are outside that
participating territory.
3.In the case referred to in sub-paragraph 2 of this Paragraph,
the Customs authorities will have the right to charge a regul-
arisation fee.
4.In any case in which the Customs authorities of a participati-
ng territory waive the requirement of re-exportation of certa-
in goods admitted into that participating territory under cov-
er of a VECCI/CETRA carnet, the guaranteeing association will
be discharged from its obligations only when those authorities
have certified in the carnet that the position regarding those
goods has been regularised.
Part VI
Miscellaneous Provisions
Paragraph 8
1.Customs certificates on VECCI/CETRA carnets used under the co-
nditions laid down in the present Memorandum of Understanding
will not be subject to the payment of charges for Customs att-
endance at Customs offices and posts during the normal hours
of business.
Paragraph 9
1.In the case of the destruction, loss or theft of a VECCI/CETRA
carnet while the goods to which it refers have been exported
to one of the participating territories, the Customs authorit-
ies of that participating territory will, at the request of t-
he issuing association and subject to such conditions as those
authorities may prescribe, accept a replacement document, the
validity of which expires on the same date as that of the cam-
el which it replaces.
Paragraph 10
1.When goods temporarily imported cannot be re-exported as a re-
sult of a seizure, other than a seizure made at the suit of p-
rivate persons, the requirement of re-exportation will be sus-
pended for the duration of the seizure.
2.The Customs authorities will, so far as possible, notify the
guaranteeing association of seizures of goods admitted under
cover of VECCI/CETRA carnets guaranteed by that association a-
nd will advise it of the measures they intend to take.
Paragraph 11
1.In the event of fraud, contravention or abuse, the Customs au-
thorities will, notwithstanding the provisions of this Memora-
ndum of Understanding, be free to take proceedings against pe-
rsons using VECCI/CETRA carnets, for the recovery of the impo-
rt duties and other sums payable and also for the imposition
of any penalties to which such persons have rendered themselv-
es liable. In such cases, the associations will lend their as-
sistance to the Customs authorities.
Paragraph 12
1.The Annex to this Memorandum of Understanding forms an integr-
al part of the Memorandum of Understanding.
Part VII
Final Provisions
Paragraph 13
1.A Protocol based on the principles of this Memorandum of Unde-
rstanding will be made between the guaranteeing associations
to prescribe their rights and obligations.
Paragraph 14
1.The Parties will meet when necessary in order to consider the
operation of this Memorandum of Understanding and in particul-
ar in order to consider measures to secure uniformity in the
interpretation and application of this Memorandum of Understa-
nding.
2.The Parties may set the rules of procedure for any such meeti-
ng.
3.This Memorandum of Understanding may be revised with the cons-
ent of the Parties.
Paragraph 15
1.Any dispute between the Parties will be settled by consultati-
ons between them.
Paragraph 16
1.Either Party may terminate this Memorandum of Understanding by
notice in writing to the other Party. Termination will take e-
ffect 90 days after receipt of such notice. The termination of
this Memorandum of Understanding will not affect any rights or
obligations accruing or incurred prior to the date on which t-
ermination takes effect.
Paragraph 17
1.This Memorandum of Understanding will come into effect on the
date of signature.
Signed at Taipei on this 21st day of November 1995, in the Engl-
ish language.

For the Board of Foreign For the Australian Commerce and
Trade in Taipei Industry Office
[Signed] [Signed]
Yi-Fu Lin Colin Heseltine
Director General Senior Representative