Date: 2013-08-05

ATA Carnets

The ATA carnet is an international customs document that allows free movement of goods across frontiers and covers their temporary admission into a country without payment of customs duties, excise duty or VAT. The ATA carnet must be presented to customs each time the goods are imported / re-imported, exported/re-exported or transported through a country.

An ATA carnet consists of a cover and vouchers:

Green - the cover sheet. This states the holder details, intended use of the goods, where the carnet can be used and its validity period.

Yellow - the temporary export and re-import vouchers, with counterfoils on a separate yellow sheet.

White - the temporary import and re-export vouchers, with counterfoils on a separate white sheet.

Carnets may also contain blue vouchers, which are used for specific purposes.

Chambers of Commerce can advise you on their use and which participating countries accept or require them.

The carnet can contain a number of vouchers for use during each movement of goods covered by the carnet before their return, or for multiple trips to be made using the same carnet. When customs remove the vouchers, the stamped counterfoil stays with the ATA carnet. The rear of the front cover and each voucher contains the 'general list' of the goods covered by the carnet. Each voucher also contains a declaration, which must be completed and signed by the holder or representative every time the carnet is presented at import/re-import or export/re-export.

ATA carnets are valid for a maximum of one year, although in certain circumstances, and depending on the types of goods being transported, a replacement carnet may be issued to extend its life to a maximum of two years.

ATA carnets are issued by Chambers of Commerce in countries throughout the world. In the UK, you should apply to the LCCI, who also provides a guarantee, through an International Guarantee Chain, to cover any customs duty and other charges potentially due on goods in the country to be visited. They make a charge for the issue of a carnet, and require the holder to provide them with a guarantee, or other security, in case the goods are not re-exported from the country visited.

 

( linda )24 Oct,2011

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