ATA Carnet

Jointly administered by the World Customs Organization (WCO) and the International Chamber of Commerce through its World Chambers Federation, the ATA Carnet is an international customs document that permits the tax-free and duty-free temporary export and import of goods for up to one year. 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 or some of the goods listed on the Carnet results in the payment of applicable duties and taxes. Failure to remit those duties results in a claim from the foreign customs service to the importer's home country.

The acronym ATA is a combination of French and English terms "Admission Temporaire/Temporary Admission."

In 2012, over 175 000 Carnets were issued internationally for goods valued at over US$ 20 billion. In 2014, 178,150 Carnets were issued with a total value exceeding US$ 30.5 billion.

In 1961 the World Customs Organization (WCO), then known as the Customs Cooperation Council (CCC), adopted the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention). More specific conventions for each type of applicable good were subsequently worked out and agreed on by the CCC. Today, WCO administers the international conventions. In 1990, the Istanbul Convention was adopted; it combines in one single instrument the various conventions on the temporary admission of goods. As of 2013, there are 63 parties to the ATA Convention and 64 parties to the Istanbul Convention.

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.

The ATA Carnet System is currently in force in 85 countries and regions. Beside the 28 member states of the European Union (Austria, Belgium, Bulgaria, Luxembourg, Cyprus, Czech Republic, Croatia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden and the United Kingdom) and member states of the European Free Trade Association (Norway, Switzerland), which already have a customs union, the ATA Carnet is in force in Albania, Algeria, Antarctica, Andorra, Aruba, Australia, Bahrain, Belarus, Bosnia and Herzegovina, Botswana, Canada, Chile, China, Côte d'Ivoire, Gibraltar, Hong Kong, Iceland, India, Indonesia, Iran, Israel, Japan, Republic of Korea, Lebanon, Lesotho, Macau, Macedonia, Madagascar, Malaysia, Mauritius, Mexico, Moldova, Mongolia, Monaco, Montenegro, Morocco, Namibia, New Zealand, Pakistan, Puerto Rico, Russia, Senegal, Serbia, Singapore, South Africa, Sri Lanka, Swaziland, Tahiti, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates and the United States of America.

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