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What is an ATA Carnet and what is its use in temporary import of goods?
What you will read in this article about ATA Carnet and its role in temporary
The ATA Carnet, also known as the passport for temporary admission of goods, is an international document that allows the temporary movement of goods between the country of origin and the destination without paying customs duties and taxes. More than 70 countries, including Iran (since 1967), are members of the ATA Carnet Convention. In this article, we will discuss the conditions, applications, and how to use the ATA Carnet document.
Torang Darya Company, in the shortest possible time and with free consultation, will provide you with the best information on temporary import using the ATA Carnet to meet your needs
What is an ATA Carnet and what is its use in temporary import of goods?
The ATA Carnet is an international document derived from the French and English terms Admission Temporaire and Temporary Admission, meaning “temporary entry.” It facilitates the temporary import and export of goods without paying customs duties or value-added tax. The ATA Carnet is especially useful for traders and companies that need to send or bring goods abroad for purposes such as exhibitions or business activities. For temporary import, the ATA Carnet is considered a practical and reliable document.
How to obtain and use an ATA Carnet for temporary import of goods?
Applying for temporary import with an ATA Carnet usually follows specific steps, which are explained in the article above.
Important rules for temporary import of goods with an ATA Carnet
To make the best use of temporary import with an ATA Carnet, we explain the key rules for using the ATA Carnet:
- An ATA Carnet is issued only for goods that are temporarily imported into a country and are not intended to be sold or consumed there.
- If the goods are not returned on time, the holder will be subject to paying the relevant customs duties and taxes.
- At every stage of entry and exit of goods under the ATA Carnet, it is essential to provide the required reports to customs in order to avoid legal issues.
Which countries support temporary import of goods with an ATA Carnet?
Many countries and regions around the world, including European countries, the United States, Canada, China, Japan, and Iran, are members of the ATA Carnet Convention and support the use of the ATA Carnet.
Validity period of temporary import with an ATA Carnet and how it can be extended
An ATA Carnet is valid for up to one year from the date of issue. During this period, the listed goods can be moved multiple times between countries. If needed, the holder may apply for an extension, for which a new ATA Carnet will be issued as a replacement. However, it should be noted that not all countries accept such extensions, and the replacement ATA Carnet can only be issued with the approval of the customs authorities of the destination country and before the expiration of the original Carnet.
Permitted and prohibited items for temporary import with an ATA Carnet
Permitted items under the ATA Carnet, which acts as a passport for temporary import of goods into countries, are classified into three main categories:
Examples of permitted items under the ATA Carnet
- Commercial, sports, and cultural samples (e.g., fabric samples, spare parts, food products, sports equipment, musical instruments, artworks)
- Exhibition and professional goods (e.g., exhibition equipment, professional tools, photography and filming equipment)
- Professional tools and equipment for specific projects (e.g., construction equipment, engineering tools)
Prohibited items for temporary import under the ATA Carnet
- Non-permitted consumable goods (e.g., gifts, agricultural products, disposable items)
- Goods intended for sale (even if temporarily imported)
- Goods subject to import restrictions in the destination country
If you have any questions about temporary import using an ATA Carnet, you can contact Torang Darya Company.
Customs duty exemptions for certain goods under temporary import with an ATA Carnet
According to Article 6 of the ATA Carnet temporary import regulations, some goods are exempt from paying customs duties as part of the listed exceptions. In addition, under Article 23 of the ATA Carnet Convention, no import duties will be charged, and entry restrictions or prohibitions will not apply. Even if temporary import is approved, re-export is mandatory.
Exempted items include:
The regulations in section (a) above regarding alcoholic beverages, tobacco, and fuel do not apply.
Important notes for temporary import with an ATA Carnet:
- Goods imported temporarily with an ATA Carnet must be re-exported within the specified period (usually 12 months).
- The exporter must ensure that goods imported under the ATA Carnet leave the country under the same original conditions.
- In some cases, special permits may be required for temporary import of certain goods with an ATA Carnet.
Information included in an ATA Carnet document:
The ATA Carnet contains various information and sheets. A comprehensive list includes:
- Green cover page: Includes key information such as the Carnet holder’s name, the national guaranteeing association, issue date, Carnet number, authorized countries for use, and a complete list of goods covered.
- Yellow sheets: Used for export from the issuing country and re-import into it.
- White sheets: Used for temporary import into foreign countries and re-export from them.
- Blue sheets: Used for transit through a country.
Structure of each sheet in an ATA Carnet:
Each ATA Carnet sheet consists of two parts:
Benefits of using an ATA Carnet for temporary import in international trade:
The ATA Carnet is an efficient document that facilitates temporary export and import of goods by eliminating customs duties and VAT, reducing customs procedures, and allowing repeated temporary movements of goods.
Costs of issuing an ATA Carnet
- ATA Carnet issuance costs:
After entering the information, the fees for the ATA Carnet are paid according to the type of goods and the transport route.
- ATA Carnet insurance premium:
Based on the value of the goods and potential customs duties and taxes, an insurance premium is collected, serving as a guarantee for the return of goods and compliance with ATA Carnet regulations.
Frequently Asked Questions (FAQ)
What is an ATA Carnet booklet?
An ATA Carnet booklet is an international customs document that allows temporary export and import of goods for specific purposes such as exhibitions, trade events, or educational purposes, without paying customs duties, for a period of up to one year. It can also be used for transit of these goods if necessary.
What does ATA stand for?
ATA stands for Admission Temporaire/Temporary Admission, meaning temporary entry. It is an international customs document that facilitates the temporary import of goods into a country for specific purposes such as exhibitions, trade events, or educational activities.
Which countries support temporary import of goods with an ATA Carnet?
Many countries, including most European countries, the United States, Canada, China, Japan, and Iran, are members of the ATA Carnet Convention and support the use of the international ATA Carnet document.
Does having an ATA Carnet mean you do not need an import or export permit?
No. An ATA Carnet only serves as a replacement for financial guarantees and part of customs formalities. If the goods require a special permit, it must still be obtained according to the laws of each country.
How long does it usually take to issue an ATA Carnet?
If all required documents are complete and fees are paid, the ATA Carnet is typically issued within 24 hours.
Which authority is responsible for temporary import with an ATA Carnet?
Countries participating in the ATA Carnet system must appoint an institution responsible for issuing the Carnet, allowing vehicles and goods to cross borders without customs procedures using the Carnet. In Iran, the Iran Chamber of Commerce is responsible for issuing the ATA Carnet.
What is the difference between the TIR Convention and the ATA Carnet Convention?
The ATA Carnet Convention is designed to simplify temporary import of goods into member countries and, in some aspects, aligns with the TIR system. Despite different objectives, both frameworks allow goods to cross borders with minimal customs formalities and no duty payments. While the TIR system focuses on international transit of goods, the ATA Carnet mainly covers temporary import. Both share a similar operational structure and international guarantee network. The ATA Carnet is typically used for exhibitions, research projects, or professional activities, and is managed within the same framework as the TIR system in many countries.
What happens if goods temporarily imported with an ATA Carnet are not re-exported?
If the ATA Carnet holder sells, donates, or otherwise disposes of the registered goods, the national guaranteeing association is obligated to pay 110% of the customs duties of the destination country and then recover this amount from the responsible party. Additionally, if fraud is proven, heavier fines may be imposed by customs authorities.
- Can temporary import for repair or completion be done using an ATA Carnet?
No. Temporary import of goods for repair or completion cannot be carried out using an ATA Carnet.
- Can issuing institutions issue an ATA Carnet for more than one year?
No. Issuing institutions cannot issue an ATA Carnet with a validity period exceeding one year from the date of issuance.
- What is the maximum period for re-export of goods imported under an ATA Carnet?
The specified period for re-export of goods imported under an ATA Carnet must never exceed the validity of the Carnet.
Conclusion
The ATA Carnet is an international document for temporary export and import of goods. By eliminating customs duties, taxes, and complex procedures, it streamlines short-term trade under the temporary import system. The ATA Carnet allows holders to move goods multiple times within one year without paying the usual fees. Temporary import with an ATA Carnet is particularly useful for professional equipment, participation in exhibitions, or sending product samples. However, obtaining legal permits for temporary import remains mandatory.
For detailed guidance on temporary import with an ATA Carnet, you can contact the experts at Torang Darya Company and receive free consultation on the use of the ATA Carnet for temporary goods import
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