PROTOCOL BETWEEN TAIWAN EXTERNAL TRADE DEVELOPMENT COUNCIL AND
MALAYSIAN INTERNATIONAL CHAMBER OF COMMERCE AND INDUSTRY FOR THE
TEMPORARY ADMISSION OF GOODS

Taiwan External Trade Development Council (TAITRA) and Malaysian
International Chamber Of Commerce and Industry (MICCI), hereina-
fter called "the Contracting Parties", in order to organise a
system for facilitating the temporary duty-free importation of
goods when such goods are covered by a Carnet (hereinafter refe-
rred to as "TAITRA-MICCI Carnet") have agreed as follows:-

ARTICLE 1
SCOPE
This Protocol relates to the temporary admission of goods, which
both Contracting Parties may allow to circulate freely within
the relevant places in accordance with the modalities set forth
in the Customs Convention of the ATA Carnet for the Temporary
Admission of Goods (ATA Convention).

ARTICLE 2
DEFINITIONS
For the purpose of this Protocol:-
(a) "Goods" means
(i) Commercial Samples and Advertising Film (16mm).
(ii) Goods for International Exhibition.
(iii) Professional Equipment which includes: Articles for mee-
tings for a charitable purpose, or to promote any branch
of learning: art, craft, sport, religion, etc.; equipme-
nt for the press; also sound and television broadcasti-
ng equipment, musical instruments, costumes, scenery,
and other stage properties, cinematographic equipment,
professional equipment for testing, maintaining, or re-
pairing machinery, etc.; equipment for use by surgeons,
archaeologists, zoologists, entertainers, lecturers, etc
.; and vehicles specially adapted for use in connection
with any of the above, including traveling workshops and
laboratories.
(iv) Excluded from the TAITRA-MICCI Carnet are:
(1) Perishable goods;
(2) Items such as paint, cleaning materials, food, oils,
leaflets and brochures, which are considered as "co-
nsumable items" and intended to be given away, dis-
posed of, or utilised abroad and would not be re-
exported;
(3) Items already sold or offered for sale; (Such items
are not considered samples);
(4) Unmounted gems or gemstones; theatrical make-up, etc;
(5) Alcoholic beverages, tobacco and fuels, etc;
(6) Goods intended for processing or repair and
(7) Postal Traffic.
(b) "guaranteeing associations" means the respective organisati-
ons which have been authorised by their respective Customs
authorities to enter into this Protocol and to implement th-
is Protocol;
(c) "issuing association" means an association approved by the
Customs authorities of a Contracting Party for the issue of
TAITRA/MICCI carnets in the territory of that Contracting
Party;
(d) "import duties" means Customs duties and all other duties,
fees, taxes or other charges payable on or in connection wi-
th importation, and shall include all internal taxes charge-
able on imported goods, which shall not include fees and ch-
arges which are limited in amount to costs of services rend-
ered and do not represent any indirect protection to domest-
ic products or a taxation of imports for fiscal purposes;
(e) "TAITRA-MICCI Carnet" means the document set out in the Ann-
ex to this Protocol;
(f) "relevant places" means the places in which the Contracting
Parties are established;
(g) "temporary admission" means temporary importation free of
import duties in accordance with the conditions laid down by
the TAITRA-MICCI Carnets;
(h) "transit" means the conveyance of goods from a Customs
office in the territory of a Contracting Party to another
Customs office within the same territory, in accordance wi-
th the conditions laid down in the national laws and regula-
tions of that Contracting Party.

ARTICLE 3
GUARANTEEING ASSOCIATIONS
1.For the purpose of this Protocol, the guaranteeing association
for Taiwan shall be the Taiwan External Trade Development Cou-
ncil (TAITRA); and for Malaysia the guaranteeing association
shall be the Malaysian International Chamber of Commerce and
Industry (MICCI).
2.The guaranteeing associations shall:
a.Guarantee the payment of import duties and taxes in the eve-
nt of non-compliance with the conditions of temporary admis-
sion in respect of goods dispatched under cover of TAITRA-
MICCI Carnets to and from the relevant places;
b.Issue TAITRA-MICCI Carnets in accordance with the rules laid
down in:
i) The ATA Convention
ii) This Protocol
iii) National laws, regulations and national policies of the
Contracting Parties; and
c.undertake to pay to the Customs authorities of the Contract-
ing Parties the amount of the import duties and any other
sums payable in the event of non-compliance with the condit-
ions of temporary admission, or of transit, in respect of
goods introduced into that country under cover of TAITRA-
MICCI carnets issued by a corresponding issuing association.
It shall be liable jointly and severally with the persons
from whom the sums mentioned above are due, for payment of
such sums.
3.When the Customs authorities of the country of importation ha-
ve unconditionally discharged a TAITRA-MICCI carnet in respect
of certain goods they can no longer claim from the guaranteei-
ng association payment of the sums referred to in paragraph
2(a) of this Article in respect of these goods. A claim may
nevertheless still be made against the guaranteeing associati-
on if it is subsequently discovered that the discharge 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 shall not in any circumstances require fr-
om the guaranteeing association payment of the sums referred
to in paragraph 2(c) of this Article 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.

ARTICLE 4
VALIDITY OF TAITRA-MICCI CARNET
The period of validity of any TAITRA-MICCI Carnet shall not exc-
eed one year as from the date of the issue of the Carnet.

ARTICLE 5
REGULARISATION OF TAITRA-MICCI CARNET
1.The guarantee pursuant to this Protocol shall be surety for
the payment of import duties.
2.The guarantee shall further cover up to 10% of the amount of
import duties and the payment of any other sums which would
have had to be deposited by the importer if there had been no
guarantee.
3.The guaranteeing association shall have a period of six months
from the date of the claim made by the Customs authorities for
the sums referred to in paragraph 2(c) of Article 3 of this
Protocol in which to furnish proof of the re-exportation of
the goods under the conditions laid down in this Protocol or
of any other proper discharge of the TAITRA-MICCI carnet.
4.If such proof is not furnished within the time allowed the gu-
aranteeing association shall forthwith deposit, or pay provis-
ionally, such sums. This deposit or payment shall become final
after a period of three months from the date of the deposit or
payment. During the latter period the guaranteeing association
may still furnish the proof referred to in the preceding para-
graph with a view to recovery of the sums deposited or paid.

ARTICLE 6
RE-EXPORTATION OF GOODS
1.Should the goods covered by the guarantee not be duly re-expo-
rted within the prescribed period as stipulated by the Customs
authorities and thus become liable for import duties, the aut-
horised guaranteeing association shall pay the import duties.
2.Evidence of re-exportation of goods imported under cover of a
TAITRA- MICCI carnet shall be provided by the re-exportation
certificate completed in that carnet by the Customs authoriti-
es of the country into which the goods were temporarily impor-
ted.
3.If the re-exportation of goods has not been certified in acco-
rdance with paragraph 2 of this Article, the Customs authorit-
ies of the country of importation may, even if the period of
validity of the carnet has already expired, accept as evidence
of re-exportation of the goods:
(a) the particulars entered by the Customs authorities of the
other Contracting Party in the TAITRA-MICCI carnet on impor-
tation or re-importation or a certificate issued by those
authorities based on the particulars entered on a voucher
which has been detached from the carnet on importation or on
re-importation into their territory, provided that the part-
iculars relate to an importation or re-importation which can
be proved to have taken place after the re-exportation which
it is intended to establish:
(b) any other documentary proof that the goods are outside that
country.
4.In any case in which the Customs authorities of a Contracting
Party waive the requirement of re-exportation of certain goods
admitted into their territory under cover of a TAITRA-MICCI
carnet, the guaranteeing association shall be discharged from
its obligations only when those authorities have certified in
the carnet that the position regarding those goods has been
regularized.

ARTICLE 7
DISPUTE SETTLEMENT
All differences or disputes between the Contracting Parties in
connection with the implementation of this Protocol, shall as
far as possible, be settled amicably through negotiations on
such terms and conditions as the Parties may agree.

ARTICLE 8
DESTRUCTION, LOSS OR THEFT OF GOODS
In the case of the destruction, loss or theft of a TAITRA-MICCI
carnet while the goods to which it refers are in the territory
of one of the Contracting Parties, the Customs authorities of
that Contracting Party shall, at the request of the issuing ass-
ociation 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 carnet which it replaces
.

ARTICLE 9
FRAUD, CONTRAVENTION OR ABUSE
In the event of fraud, contravention or abuse, the Contracting
Parties shall, notwithstanding the provisions of this Protocol,
be free to take proceedings against persons using TAITRA-MICCI
Carnet for the recovery of the import duties and other sums pay-
able and also for the imposition of any penalties to which such
persons have rendered themselves liable. In such cases the asso-
ciations shall lend their assistance to the Customs authorities.

ARTICLE 10
ANNEX TO FORM PART OF PROTOCOL
The Annex to the TAITRA-MICCI Protocol shall be construed to be
an integral part of this Protocol.

ARTICLE 11
COMING INTO FORCE, TERMINATION AND REVISION
1.This Protocol shall come into force 90 days from the date of
signing and shall remain in force until the expiry of 90 days
from the date on which either of the Contracting Parties shall
have given the other party notice in writing of its intention
to terminate this Protocol.
2.Any revision to this Protocol or the termination thereof shall
be effected without any prejudice to any rights or obligations
accruing or incurred under this Protocol prior to the effecti-
ve date of such revision or termination.
3.This Protocol shall only become effective upon fulfillment by
each signatory of all the guarantees required by the ICC/WCF,
and shall remain in force only insofar as the guaranteeing as-
sociations have the recognition and approval of the Customs
admissions in the territories in which they are situated to
act according to the provisions of this Protocol .

IN WITNESS WHEREOF the undersigned representatives, duly author-
ised by TAITRA and MICCI have signed this Protocol.

Done in Taipei on the 5th Day of July, 2004.


────────────── ──────────────
Yuen-Chuan Chao Tengku Dato' Zainal Rashid
President On behalf of MALAYSIAN
TAIWAN EXTERNAL TRADE CHAMBER OF COMMERCE AND
INTERNATIONAL DEVELOPMENT INDUSTRY
COUNCIL

Our Ref.: KE.HE(44)515/09-46klt.1(6)

Date. July 5, 2004



Mr. CHIEN, Liang-Chi
Director General
Department of Customs Administration
Taiwan

Dear Mr. Director General:
I am very pleased that the Protocol between Malaysia Internatio-
nal Chamber of Commerce and Industry (MICCI) and Taiwan External
Trade Development Council(TAITRA) for the Temporary Admission of
Goods was signed on July 5, 2004.

I would like to emphasize that the signing of the Protocol by
the MICCI was done within the framework of the recognition gran-
ted by Royal Malaysian Customs, according to which the MICCI sh-
all be the authorized guaranteeing association from my side and
is authorized to issue ATA and similar carnets for the temporary
importation of goods.

I am certain that the signing of the Protocol will lead to the
strengthening of the commercial ties between Malaysia and Taiwan
and will result in a substantial increase in trade between them.

Sincerely yours,

Y. Bhg. Tan Sri Abdul Halil bin Abd. Mutalib
Director General
Royal Malaysian Customs
Malaysia

Date: July 5,2004/


TAN SRI ABDUL HALILl BIN ABD. MUTALIB
Director General
Royal Malaysian Customs
Malaysia

Dear Mr. Director General:

I have the honor to acknowledge receipt of your letter dated Ju-
ly 5, 2004, which reads as follows:
"I am very pleased that the Protocol between Malaysia Internati-
onal Chamber of Commerce and Industry(MICCI) and Taiwan External
Trade Development Council(TAITRA) for the Temporary Admission of
Goods was signed on July 5, 2004.

I would like to emphasize that the signing of the Protocol by
the MICCI was done within the framework of the recognition gran-
ted by the Department of Customs, according to which the MICCI
shall be the authorized guaranteeing association from my side
and is authorized to issue ATA and similar carnets for the temp-
orary importation of goods.

I am certain that the signing of the Protocol will lead to the
strengthening of the commercial ties between Malaysia and Taiwan
and will result in a substantial increase in trade between them.
"

In reply, I have the honor to state that the signing of the Pro-
tocol by the TAITRA was done within the framework of the recogn-
ition granted by the Department of Customs Administration, acco-
rding to which TAITRA shall be the authorized guaranteeing asso-
ciation and is authorized to issue ATA and similar carnets for
the temporary importation of goods.

I have the further honor to confirm that your letter and this
reply shall constitute an agreement reached on this matter betw-
een our two sides, which shall enter into force on the date of
this reply.

Sincerely Yours,


CHIEN, Liang-Chi
Director General
Department of Customs Administration
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Taiwan