ATA Carnet
Encyclopedia
The ATA Carnet is an international customs document that allows the holder to temporarily (up to one year) import goods without payment of normally applicable duties and taxes, including value-added taxes. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due. Failure to re-export all goods listed on the Carnet results in the need to pay the applicable duties. Failure to remit those duties results in a claim from the foreign customs service to the importers home country.
The acronym ATA is a combination of French and English phrases "Admission Temporaire/Temporary Admission."
According to the International Chamber of Commerce
(ICC), in 2010, about 160 000 Carnets were issued internationally. They covered goods valued at over US$ 20 billion.
(WCO), then known as the Customs Cooperation Council (CCC), adopted the "Customs Convention on the ATA Carnet for the Temporary Admission of Goods." The specific conventions for each type of applicable good were subsequently worked out and agreed on by the CCC. Today, WCO administers the international Conventions on the temporary admission of goods including the Istanbul Convention. The Istanbul Convention combines in one single instrument the various Conventions on the temporary admission of goods which is it intended to replace. ICC administers the international guarantee chain of national guaranteeing organizations. This chain provides reciprocal guarantees assuring member customs administrations that duties and taxes will be paid when claims arise.
Appointed by each participating member's government, the national guaranteeing organizations administer Carnets in their territories. All member national guaranteeing organizations are listed in ICC's ATA Carnet Website: www.atacarnets.org.
A system similar to the ATA Carnet System operates on the basis of bilateral agreements between Chinese Taipei and a certain number of ATA Carnets including the EU Member States, Australia, Canada, Israel, Korea, Malaysia, New Zealand, Norway, Singapore, South Africa, Switzerland and the United States of America.
Individuals or firms wishing to use a carnet to move goods in and out of foreign countries must submit an application and the necessary collateral to their home national guaranteeing organization.
The application, among other things, lists all countries of intended transit and all applicable goods with their assigned values. If the application is properly completed and submitted with the applicable fees the national guaranteeing organization will issue a carnet specifically tailored to that itinerary. The carnet document has two, green, cover pages denoting country of origin with instructions. Within the covers are counterfoils and vouchers for each country to be visited or transited. The vouchers act as receipts for entry and re-export in foreign countries and are kept by foreign customs officials. The counterfoils are stamped by the foreign customs services and act as the carnet holders receipt. Upon completion of travel or expiration of the carnet's 12-month active period, the holder must return all documents to their home national guaranteeing organization. A review is conducted. If all documents are in order and no claims are found to be forthcoming from one of the applicable foreign countries, the collateral can be returned. If a bond was used the national guaranteeing organization issues notice that the bond may be canceled. If the counterfoils, including the final one showing re-entry of all applicable goods back into the country of origin, are not in order, or if a foreign customs service notifies the national guaranteeing organization of a violation, the carnet holder is given notice to provide proper documentation or pay the applicable duties. If they do not, the collateral or bond are used to pay the claim. Claims that can not be amicably settled between the applicable NGAs may be referred to the ICC for Dispute Resolution Services.
The acronym ATA is a combination of French and English phrases "Admission Temporaire/Temporary Admission."
According to the International Chamber of Commerce
International Chamber of Commerce
The International Chamber of Commerce is the largest, most representative business organization in the world. Its hundreds of thousands of member companies in over 130 countries have interests spanning every sector of private enterprise....
(ICC), in 2010, about 160 000 Carnets were issued internationally. They covered goods valued at over US$ 20 billion.
History and administration
In 1961 the World Customs OrganizationWorld Customs Organization
The World Customs Organization is an intergovernmental organization headquartered in Brussels, Belgium. With its worldwide membership, the WCO is recognized as the voice of the global customs community...
(WCO), then known as the Customs Cooperation Council (CCC), adopted the "Customs Convention on the ATA Carnet for the Temporary Admission of Goods." The specific conventions for each type of applicable good were subsequently worked out and agreed on by the CCC. Today, WCO administers the international Conventions on the temporary admission of goods including the Istanbul Convention. The Istanbul Convention combines in one single instrument the various Conventions on the temporary admission of goods which is it intended to replace. ICC administers the international guarantee chain of national guaranteeing organizations. This chain provides reciprocal guarantees assuring member customs administrations that duties and taxes will be paid when claims arise.
Appointed by each participating member's government, the national guaranteeing organizations administer Carnets in their territories. All member national guaranteeing organizations are listed in ICC's ATA Carnet Website: www.atacarnets.org.
Member countries
The ATA Carnet System is currently in force in the following 71 countries: Algeria, Andorra, Australia, Austria, Belarus, Belgium/Luxembourg, Bosnia and Herzegovina, Bulgaria, Canada, Chile, China, Côte d'Ivoire, Cyprus, Czech Republic, Croatia, Denmark, Estonia, Finland, France, Germany, Gibraltar, Greece, Hong Kong, Hungary, Iceland, India, Iran, Ireland, Israel, Italy, Japan, Republic of Korea, Latvia, Lebanon, Lithuania, Macau, Macedonia Malaysia, Malta, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Morocco, Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Romania, Russia, Senegal, Serbia, Singapore, Slovak Republic, Slovenia, South-Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom and United States of America.A system similar to the ATA Carnet System operates on the basis of bilateral agreements between Chinese Taipei and a certain number of ATA Carnets including the EU Member States, Australia, Canada, Israel, Korea, Malaysia, New Zealand, Norway, Singapore, South Africa, Switzerland and the United States of America.
Carnet usage
Carnets apply to three broad categories of merchandise: commercial samples, professional equipment and goods for use at exhibitions and fairs. With the exception of perishable or consumable items, the product range is nearly limitless. Carnets are regularly used to facilitate movement of everything from display booths to racing yachts.Individuals or firms wishing to use a carnet to move goods in and out of foreign countries must submit an application and the necessary collateral to their home national guaranteeing organization.
The application, among other things, lists all countries of intended transit and all applicable goods with their assigned values. If the application is properly completed and submitted with the applicable fees the national guaranteeing organization will issue a carnet specifically tailored to that itinerary. The carnet document has two, green, cover pages denoting country of origin with instructions. Within the covers are counterfoils and vouchers for each country to be visited or transited. The vouchers act as receipts for entry and re-export in foreign countries and are kept by foreign customs officials. The counterfoils are stamped by the foreign customs services and act as the carnet holders receipt. Upon completion of travel or expiration of the carnet's 12-month active period, the holder must return all documents to their home national guaranteeing organization. A review is conducted. If all documents are in order and no claims are found to be forthcoming from one of the applicable foreign countries, the collateral can be returned. If a bond was used the national guaranteeing organization issues notice that the bond may be canceled. If the counterfoils, including the final one showing re-entry of all applicable goods back into the country of origin, are not in order, or if a foreign customs service notifies the national guaranteeing organization of a violation, the carnet holder is given notice to provide proper documentation or pay the applicable duties. If they do not, the collateral or bond are used to pay the claim. Claims that can not be amicably settled between the applicable NGAs may be referred to the ICC for Dispute Resolution Services.
External links
- ATA Carnet World Chambers Federation
- UK London Chamber of Commerce and Industry
- http://www.ficci.com/general/ata-carnet/ata-carnet.htmIndiaIndiaIndia , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
Federation of India Chambers of Commerce and Industry] - http://www.customs.go.th/Customs-Eng/ATACarnet/ATACarnet.jsp?menuNme=ATAThailandThailandThailand , officially the Kingdom of Thailand , formerly known as Siam , is a country located at the centre of the Indochina peninsula and Southeast Asia. It is bordered to the north by Burma and Laos, to the east by Laos and Cambodia, to the south by the Gulf of Thailand and Malaysia, and to the...
Customs Department] - http://www.chamber.org.hk/about_the_chamber/co_ata_carnet1.aspHong KongHong KongHong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
General Chamber of Commerce] - http://www.customs.go.jp/english/c-answer_e/keitaibetsuso/7302_e.htmJapanJapanJapan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
ATA Carnet System] - International Chamber of Commerce
- US Council for International Business
- TECRO
- AIT