Answer and explanation

Correct answer: B. Temporary duty-free import of commercial samples and exhibition goods

  1. Step 1: An ATA Carnet is an international customs document that permits the temporary, tax-free and duty-free import of commercial goods such as trade fair exhibits and professional equipment. Answer: Temporary duty-free import of commercial samples and exhibition goods. Why not the others: It does not apply to permanent hazardous imports, patent registration, or maritime demurrage penalties.

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