Introduction
Introduction to ATA Carnets.
An ATA Carnet is an international customs document, also known as a ’passport for goods’. The term ATA comes from the French, Admission Temporaire, and the English, Temporary Admission. It allows you to move goods temporarily between countries participating in the ATA Carnet system without paying duties or taxes. It is typically used for:
- commercial samples
- professional equipment
- goods for trade fairs and exhibitions
The Carnet is a single document with vouchers and counterfoils that serve as customs declarations for export, import, transit, re-export and re-import. Carnets are valid for up to one year, and may be used multiple times within that period, provided the goods are returned to their country of origin in the same condition.
The ATA system is governed by 2 international agreements — the ATA Convention and the Istanbul Convention. You can find the information for both agreements on the World Customs Organiszation. Together, they allow goods to be admitted temporarily with relief from duties and taxes, provided they are re-exported within a set time and remain unchanged apart from normal use.
The World Customs Organisation oversees the ATA system. The World ATA Carnet Council manages the international guarantee chain that supports the financial guarantees which enable Carnet use across countries.
Guarantee and administration of ATA Carnets in the UK
ATA Carnets in the UK are guaranteed by the London Chamber of Commerce and Industry (LCCI).
Operational management of the Carnet system is carried out by LCCI’s operational unit, the UK National ATA Carnet Organisation (UKNATACO). LCCI and HMRC have authorised a network of Chambers across the UK to issue ATA Carnets.