ATA carnet

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An ATA Carnet (also ATA Carnet ) is one of 77 countries, including all EU states , contractually recognized customs document ( Carnet ), which simplifies and accelerates the clearance of goods temporarily imported into a country within the framework of the ATA Convention .

The acronym ATA stands for the French - English word combination "Admission Temporaire / Temporary Admission" (German for "temporary admission").

The special and at the same time the decisive advantage of this procedure compared to a temporary import outside the ATA procedure is that no import duties are to be paid in the third countries connected to the procedure for the imported goods. An ATA Carnet can be issued for different types of goods use. Since the contracting states handle this differently, the generally accepted types of use are mentioned here:

  • Trade fair and exhibition goods
  • Samples
  • Professional equipment
    • Goods for use for scientific / cultural purposes
    • Goods for use at sporting events
    • Equipment for film, press, radio, television

The goods may not be consumed. Brochures , so-called “ give aways ” and the like are therefore just as inadmissible as perishable goods. The sender must ensure that the same goods that were imported are also exported on time. The customs authorities can check this by comparing the serial numbers of devices, comparing photos of the goods, checking a customs cord sewn into the goods before export (for example in the case of textiles). This type of security is called "identity security".

A carnet is valid for one year. The deadline for re-export from the importing country can vary considerably. The Carnet system is regulated internationally by customs agreements of the World Customs Organization (WCO) . It is administered by the International Chamber of Commerce (ICC) with the help of its sub-organizations - the World ATA Council (WATAC) and the World Chambers Federation (WCF). ATA carnets are issued by a network of chambers of commerce and similar organizations that are part of the international ATA guarantee chain. They are issued by the Chamber of Commerce responsible for the sender , such as the Chamber of Commerce and Industry (IHK) in Germany or the Austrian Chamber of Commerce in Austria . The Chamber of Commerce guarantees to the organization of the importing country, which in turn guarantees its customs authorities, in the amount of the import duties on the imported goods.

The German IHK organization covers this tax risk through Euler Hermes Deutschland AG in Hamburg , which is responsible for clearing up all incorrectly closed Carnets. This means that if the goods are not re-exported from the importing country on time, Euler Hermes pays the import duties to the third country and then has them reimbursed by the sender of the goods as the actual tax debtor.

Countries participating in the ATA procedure

In addition to all 27 EU states, which already form a customs union , the following countries participate in the agreement:

Albania , Algeria , Andorra , Australia , Bahrain , Bosnia and Herzegovina , Brazil , Chile , China (People's Republic) , Ivory Coast , Gibraltar , Hong Kong , India , Indonesia , Iran , Iceland , Israel , Japan , Canada , Kazakhstan , Qatar , Lebanon , Macau , Madagascar , Malaysia , Morocco , Mauritius , Macedonia , Mexico , Moldova , Mongolia , Montenegro , New Zealand , Norway , Pakistan , Russia , Switzerland , Senegal , Serbia , Singapore , Sri Lanka , South Africa , South Korea , Thailand , Turkey , Tunisia , Ukraine , USA , United Arab Emirates , Belarus .

See also

Individual evidence

  1. ↑ ATA Carnet for temporary use. General Customs Directorate, accessed January 30, 2019 .
  2. ↑ Contracting parties of the ATA Convention. General Customs Directorate, accessed July 8, 2019 .

Web links