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When goods are issued by a U.S. Carnet be brought back to the United States within the validity period of the carnet, the carnet serves as the customs control and registration form must be submitted to re-import. Whether the re-imported goods are taxable depends on the exemption in the Harmonized Tariff Schedule http://www.usitc.gov/taffairs.htm and not on their status as a carnet goods. See 19 CFR 141.4 for goods that are exempt from entry documentation requirements and 19 CFR 141.2, free goods that are imported for re-import.