Which scenario would NOT qualify for a TIB?

A scenario that involves the permanent importation of merchandise does not qualify for a Temporary Importation Bond (TIB). A TIB is specifically intended to facilitate the temporary importation of goods without the need for paying standard duties, provided those goods are re-exported within a specified time frame or used in a manner consistent with temporary importation.

In the context of TIB, scenarios such as the temporary use of equipment for an international trade fair, the importation of samples for exhibition, and the importation of goods for repairs all involve temporary situations. Each of these uses aligns with the purpose of a TIB, as they require the temporary presence of goods in the country with the understanding that they will ultimately be exported or returned.

In contrast, when merchandise is permanently imported, it leads to the obligation of paying applicable duties and does not fulfill the condition of temporary use, which is essential for TIB eligibility. Therefore, this scenario distinctly does not fit within the framework of temporary importation and its associated benefits.