Finance:ATA Carnet

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Short description: International customs document


ATA Carnet
ATA Carnet.png
Main pages of an ATA Carnet
TypeInternational customs document
First issued30 July 1963
PurposeTax-free and duty-free temporary admission of nonperishable goods into multiple countries
Valid in78 countries and customs territories (as of 1 August 2018)
Expiration1 year after issuance (max)

The ATA Carnet, often referred to as the "Passport for goods", is an international customs document that permits the tax-free and duty-free temporary export and import of nonperishable goods for up to one year. It consists of unified customs declaration forms which are prepared ready to use at every border crossing point. It is a globally accepted guarantee for customs duties and taxes which can replace the security deposit required by each customs authority. It can be used in multiple countries in multiple trips up to its one-year validity. The acronym ATA is a combination of French and English terms "Admission Temporaire/Temporary Admission". The ATA carnet is now the document most widely used by the business community for international operations involving temporary admission of goods.

The ATA Carnet is jointly administered by the World Customs Organization (WCO) and the International Chamber of Commerce (ICC) through its World Chambers Federation.[1][2]

History

Background

Early suggestions for an international temporary admission scheme were made during the 1900 and 1913 Congresses on Customs regulations, which were examined by Customs experts convened in 1923 under the auspices of the League of Nations but no positive result was achieved. In 1952, based on the recommendations already put forward in the ICCs' report on "Invisible Barriers to Trade and Travel" from 1949,[3] the contracting parties to GATT adopted an International Convention to Facilitate the Importation of Commercial Samples and Advertising Material proposed and drafted by the International Chamber of Commerce and which entered into force on 20 November 1955.[4][5][6][7][8] During the meetings of the Seventh Session Working Party, which prepared the text of the convention, and following a proposal by the French delegation, some consideration was given to the possibility of introducing a system of triptyques or carnets for samples of value carried by commercial travellers. It was suggested that such a system would alleviate the financial burdens and administrative formalities imposed upon firms sending representatives abroad.[9] The Working Party was informed that a scheme for duty-free admission of commercial travellers' samples under cover of a customs triptyque had been worked out for operation on a bilateral basis between Austria and Switzerland though it had not yet been put into force. On 1 March 1954, the Austrian Government informed the Executive Secretary of GATT that on 1 February 1954 the scheme for the duty-free admission of commercial travellers' samples was put into effect by the Customs Administrations of Austria and Switzerland. In accordance with this agreement commercial travellers and agents were permitted to import commercial samples from Switzerland into Austria, and conversely, temporarily duty-free under cover of a commercial sample triptyque without the deposit of import duties. The guarantees for the import duties are given by an Austrian insurance company for imports into Austria, and by a Swiss company for the imports into Switzerland. The application of this system was limited to collections of samples on which the customs duties would not exceed 60,000 Austrian schillings or 10,000 Swiss Francs. The period allowed for re-exportation was one year.[10][11]

Thus, based on this convention, this triptyque scheme and allegedly following Charles Aubert's vision and initiative (director of the Chamber of Commerce, Industry and Services of Geneva and future first director of the Chambres de Commerce Suisses),[12] [citation needed] the Customs Co-operation Council with the cooperation of the International League of Commercial Travellers and Agents and of the ICC's International Information Bureau of Chambers of Commerce prepared the Customs Convention Regarding the E.C.S. Carnets for Commercial Samples which entered into force on 3 October 1957.[13] The new Convention introduced the E.C.S. Carnet, a substitution on an optional basis for the usual national temporary importation papers which replaced any deposit or guarantee for suspended import duties and charges if such a guarantee was required by the customs authorities in a particular case. The initials E.C.S. stand for the combined English and French words: Echantillons Commerciaux - Commercial Samples. The first countries to sign this convention were West Germany, Austria, Belgium, Denmark , France , United Kingdom , Republic of Ireland, Italy, Luxembourg, Norway , Netherlands, Portugal, Sweden, Switzerland and Turkey and the Belgian Ministry of Foreign Affairs acted as the depositary of the convention.[14] The Customs Co-operation Council informed the Executive Secretary of GATT that the "satisfactory results obtained by the use of E.C.S. carnets for the temporary importation of commercial samples (in 1960, 15,600 ECS carnets were issued, for a total value of US$16,320,000) has induced the international trading community to propose that the facilities offered by the ECS Carnet Convention should be extended over the widest possible field."[15] This idea was supported by the International Chamber of Commerce.[16]

The ATA Convention

ATA Convention
Signed6 December 1961 (1961-12-06)
LocationBrussels, Belgium
Effective30 July 1963
Parties
DepositaryCustoms Cooperation Council
Languages

A preliminary enquiry on the usefulness of a customs document for temporary duty-free admission, carried out by the Customs Cooperation Council with the assistance of GATT, UNESCO and ICC showed general support for the preparation of a document on the lines of the ECS carnet, which could be used to facilitate, in particular, the temporary admission of professional equipment and of goods for display or use at exhibitions, fairs, etc. Since two Conventions concerning the temporary admission of these items were in the course of preparation, it was recognised that it would be highly desirable that the Convention creating the new document should be ready for adoption by the council, at the same time as these Conventions; or as soon as possible thereafter.[16] Hence, due to the ECS Carnet success, in 1961 the Customs Cooperation Council adopted the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention) which then entered into force on 30 July 1963.[1][17][18] ATA Carnets are seen as upgraded version of ECS Carnets, which are no longer limited to commercial samples.[12] More specific conventions for each type of applicable good were subsequently worked out and agreed on by the CCC. At its 47th / 48th Sessions (June 1976), the Council recommended Contracting Parties to the Customs Convention Regarding the E.C.S. Carnets for Commercial Samples to denounce it as it duplicates the ATA Convention. To date, 21 countries have deposited their instruments of denunciation of the ECS Convention which, as a result, now has only one Contracting Party (Haiti).[19]

"The States signatory to this Convention, convinced that the adoption of common procedures for the temporary duty-free importation of goods would afford considerable advantages to international commercial and cultural activities and would secure a higher degree of harmony and uniformity in the customs system of the Contracting Parties." – (Preamble of the A.T.A. Convention)[2]

The Istanbul Convention

Istanbul Convention
Convention on Temporary Admission
Signed26 June 1990 (1990-06-26)
LocationIstanbul, Turkey
Effective27 November 1993
Parties
DepositaryWorld Customs Organization
Languages

Between 1950 and 1970, there was a proliferation in the number of international Conventions, Recommendations, Agreements and other instruments on temporary admission, creating confusion for the international business community and complicating the work of Customs. In the early 1990s the WCO decided to take draft a worldwide Convention on temporary admission to combine, into a single international instrument, 13 existing temporary admission agreements, namely:

  1. Customs Convention on the ATA carnet for the temporary admission of goods (ATA Convention), Brussels, 6 December 1961
  2. Customs Convention concerning facilities for the importation of goods for display or use at exhibitions, fairs, meetings or similar events, Brussels, 8 June 1961
  3. Customs Convention on the temporary importation of professional equipment, Brussels, 8 June 1961
  4. European Convention on Customs treatment of pallets used in international transport, Geneva, 9 December 1960
  5. Customs Convention on the temporary importation of packings, Brussels, 6 October 1960
  6. Articles 2 to 11 and Annexes 1 (paragraphs 1 and 2) to 3 to the Customs Convention on Containers, Geneva, 2 December 1972
  7. Articles 3, 5 and 6 (1.b and 2) of the International Convention to facilitate the importation of commercial samples and advertising material, Geneva, 7 November 1952
  8. Customs Convention on welfare material for seafarers, Brussels, 1 December 1964
  9. Customs Convention on the temporary importation of scientific equipment, Brussels, 11 June 1968
  10. Customs Convention on the temporary importation of pedagogic material, Brussels, 8 June 1970
  11. Articles 2 and 5 of the Convention concerning Customs facilities for touring, New York, 4 June 1954
  12. Additional Protocol to the Convention concerning Customs facilities for touring, relating to the importation of tourist publicity documents and material, New York, 4 June 1954
  13. Customs Convention on the temporary importation of private road vehicles, New York, 4 June 1954
  14. Customs Convention on the temporary importation of commercial road vehicles, Geneva, 18 May 1956
  15. Customs Convention on the temporary importation for private use of aircraft and pleasure boats, Geneva, 18 May 1956

Hence, in order to simplify and harmonize temporary admission formalities provided in various Conventions, the Convention on Temporary Admission, i.e. Istanbul Convention, was adopted at WCO on 26 June 1990 and then entered into force on 27 November 1993.[3][1][20] Its objectives and principles are:

  • To devise a single instrument for the simplification and harmonization of temporary admission formalities, replacing all the existing Conventions or Recommendations dealing solely or principally with temporary admission. The subjects covered by the former Conventions are now covered by the Annexes to the Istanbul Convention.
  • Each Annex authorizes the temporary admission of goods imported for a specific purpose, e.g. Annex B.1. covers goods for display or use at fairs or exhibitions. This avoids the need for the drawing up of any future instruments on temporary admission by creating a framework in which new categories of goods needing temporary admission facilities can be incorporated.
  • Goods imported duty-free cannot remain indefinitely in the country of temporary importation. The period fixed for re-exportation is laid down in each Annex.
  • The goods must be reexported in the same state. They must not undergo any change during their stay in the country of temporary importation, except normal depreciation due to the use made of them.
  • Economic prohibitions or restrictions at importation are not applied since they generally relate to goods cleared for home use, thus serving as a national protection measure.
Current list of Annexes of the Istanbul Convention
Annex A Annex concerning temporary admission papers (ATA Carnets and CPD Carnets)
Annex B1 Annex concerning goods for display or use at exhibitions, fairs, meetings or similar events
Annex B2 Annex concerning professional equipment
Annex B3 Annex concerning containers, pallets, packagings, samples and other goods imported in connection with a commercial operation
Annex B4 Annex concerning goods imported in connection with a manufacturing operation
Annex B5 Annex concerning goods imported for educational, scientific or cultural purposes
Annex B6 Annex concerning travellers' personal effects and goods imported for sports purposes
Annex B7 Annex concerning tourist publicity material
Annex B8 Annex concerning goods imported as frontier traffic
Annex B9 Annex concerning goods imported for humanitarian purposes
Annex C Annex concerning means of transport
Annex D Annex concerning animals
Annex E Annex concerning goods imported with partial relief from import duties and taxes

Recent developments

In recent years the International Chamber of Commerce has been studying the possibility to digitize the ATA Carnet.[21][22] A pilot project to test the digital ATA Carnet is currently undergoing.[23] The first ever transaction on a digital carnet was processed on 20 October 2019 at Zurich Airport, Switzerland .[24]

Number of ATA Carnets issued throughout the years
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Administration

In every country in the ATA Chain, a guaranteeing association (NGA) – approved by its respective Customs and the ICC World Chambers Federation – administers the operation of the ATA Carnet System. The role of a national guaranteeing associations is to guarantee to its Customs administration the payment of duties and taxes due when ATA Carnets have been misused on its territory (non-or late re-exportation of goods, for instance). The national guaranteeing organisation can also, with the prior consent of its Customs administration, authorise local chambers to deliver ATA Carnets on its behalf. In major trading nations, dozens of local chambers have that authority. Within ICC World Chambers Federation, a World ATA Carnet Council (WATAC) gathers the national guaranteeing organisations from all countries where the ATA Carnet is in force today.[2] In short:

  • Holders can use ATA Carnets as Customs declarations and guarantee
  • National Customs authorities through which the goods are admitted into are allowed to claim Customs duties and taxes against NGAs within one year after the expiration of ATA Carnets
  • National Guaranteeing Associations act as a chain to guarantee Customs duties/taxes plus 10% penalty
  • The World Customs Organization (WCO) monitors the international Conventions that govern the ATA system.
  • The International Chamber of Commerce (ICC), through its special department, the World Chambers Federation (WCF), organizes the internal procedures and administrates the members of the guarantee chain.

Member countries of the ATA Carnet guarantee scheme

Member countries of the ATA Carnet system

Updated 31 May 2019

In the early 1960s, the ATA Carnet was in use in Ivory Coast, France , Yugoslavia, Switzerland and Czechoslovakia. In 1982 there were 36 countries.

Today, the ATA Carnet guarantee scheme is in force in 78 countries and territories.[25]

Beside the 27 member states of the European Union and member states of the European Free Trade Association, the ATA Carnet is officially in force in Albania, Algeria, Andorra, Australia , Bahrain, Belarus , Bosnia and Herzegovina, Canada , Chile , China , Côte d'Ivoire, Hong Kong (China), Iceland, India , Indonesia, Iran, Israel, Japan , Kazakhstan, South Korea , Lebanon, Macau (China), Macedonia, Madagascar , Malaysia, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Morocco, New Zealand, Pakistan , Russia , Qatar, Senegal, Serbia, Singapore, South Africa , Sri Lanka, Thailand, Tunisia, Turkey, Ukraine , United Arab Emirates, United Kingdom , the United States and Vietnam.

Brazil was a member country from 2016 up until 31 December 2021 when its NGA stepped down and no replacement was appointed.

List of National Guaranteeing Associations

The following is a list of countries and their relative National Guaranteeing Associations. These countries officially issue ATA Carnets.

Countries/Territories issuing ATA Carnets and covered by the NGA[25] National Guaranteeing Association Website
 Albania Union of Chambers of Commerce and Industry of Albania (UCCIAL) http://www.uccial.al/
 Algeria Chambre algérienne de Commerce et d'Industrie http://www.caci.dz/
 Andorra Cambra de Comerç, Industria i Serveis d'Andorra http://www.ccis.ad/
 Australia Victorian Chamber of Commerce and Industry http://www.victorianchamber.com.au/
 Austria Austrian Federal Economic Chamber http://www.wko.at/carnet
 Bahrain Bahrain Chamber of Commerce and Industry http://www.bcci.bh/
 Belarus Belarusian Chamber of Commerce and Industry (BelCCI) http://www.cci.by/
 Belgium  Luxembourg

(Both countries are covered by one single NGA as part of the Belgium–Luxembourg Economic Union)

Fédération des Chambres de Commerce belges (Belgian Chambers) http://www.belgianchambers.be
 Bosnia and Herzegovina Foreign Trade Chamber of Bosnia and Herzegovina http://www.komorabih.ba/
 Bulgaria The Bulgarian Chamber of Commerce and Industry http://www.bcci.bg/
 Canada Canadian Chamber of Commerce http://www.chamber.ca/
 Chile Santiago Chamber of Commerce http://www.ccs.cl/
 China China Council for the Promotion of International Trade (CCPIT) / China Chamber of International Commerce (CCOIC) http://www.atachina.org/
 Cote d'Ivoire Chambre de Commerce et d'Industrie de Côte d'Ivoire http://www.cci.ci/
 Croatia Croatian Chamber of Economy http://www.hgk.hr/
 Cyprus Cyprus Chamber of Commerce and Industry http://www.ccci.org.cy/
 Czech Republic Economic Chamber of the Czech Republic http://www.komora.cz/
 Denmark (includes Faroe Islands) Danish Chamber of Commerce http://www.danskerhverv.dk/
 Estonia Estonian Chamber of Commerce and Industry http://www.koda.ee/
 Finland The Finland Chamber of Commerce http://kauppakamari.fi/en/
 France (includes French Overseas Departments and Territories)

∟  Monaco

Chambre de Commerce et d'Industrie de région Paris Ile-de-France http://www.entreprises.cci-paris-idf.fr/web/international/exportation-temporaire-carnet-ata
 Germany Association of German Chambers of Industry and Commerce (DIHK e.V.) http://www.dihk.de/
 Gibraltar Gibraltar Chamber of Commerce http://www.gibraltarchamberofcommerce.com/
 Greece Athens Chamber of Commerce and Industry http://www.acci.gr/
 Hong Kong, China The Hong Kong General Chamber of Commerce http://www.chamber.org.hk/
 Hungary Hungarian Chamber of Commerce & Industry http://www.mkik.hu/
 Iceland Iceland Chamber of Commerce http://www.chamber.is/
 India Federation of Indian Chambers of Commerce and Industry (FICCI) http://www.atacarnet.in/
 Indonesia Indonesian Chamber of Commerce and Industry (KADIN Indonesia) http://www.kadin.id; http://www.kadin-indonesia.or.id/
 Iran Iran Chamber of Commerce, Industries and Mines (ICCIM) https://web.archive.org/web/20180809183316/http://iccim.org/
 Ireland Dublin Chamber of Commerce http://www.dublinchamber.ie/
 Israel Federation of Israeli Chambers of Commerce http://www.chamber.org.il
 Italy Unione Italiana delle Camere di Commercio Industria Artigianato e Agricoltura (UNIONCAMERE) http://www.unioncamere.it/
 Japan The Japan Chamber of Commerce and Industry https://web.archive.org/web/20120607201416/http://www.jcaa.or.jp/e/index-e.html
 Kazakhstan Chamber of International Commerce of Kazakhstan http://palata.kz/en/departments/46
 South Korea Korea Chamber of Commerce and Industry http://cert.korcham.net/english
 Latvia Latvian Chamber of Commerce and Industry http://www.chamber.lv/
 Lebanon Chamber of Commerce, Industry and Agriculture of Beirut and Mount Lebanon http://www.ccib.org.lb/
 Lithuania Association of Lithuanian Chambers of Commerce, Industry and Crafts http://www.chambers.lt/
Template:Country data Macau, China Macao Chamber of Commerce http://www.acm.org.mo/
 Macedonia Economic Chamber of Macedonia http://www.mchamber.mk/
 Madagascar Fédération des Chambres de Commerce et d’Industrie de Madagascar N/A
 Malaysia Malaysian International Chamber of Commerce and Industry http://www.micci.com/
 Malta The Malta Chamber of Commerce, Enterprise and Industry http://www.maltachamber.org.mt/
 Mauritius The Mauritius Chamber of Commerce and Industry http://www.mcci.org/
 Mexico Mexico City National Chamber of Commerce (CANACO) http://www.carnetatamexico.com.mx; http://www.carnet-ata.org
 Moldova Chamber of Commerce and Industry of the Republic of Moldova http://chamber.md/
 Mongolia Mongolian National Chamber of Commerce and Industry http://www.mongolchamber.mn/
 Montenegro Chamber of Economy of Montenegro (CEM) http://www.privrednakomora.me/
 Morocco Chambre de Commerce, d'Industrie et de Services Casablanca - Settat www.cciscs.ma
 Netherlands The Netherlands Chamber of Commerce and Industry http://www.kvk.nl/
 New Zealand Wellington Chamber of Commerce http://www.wecc.org.nz/
 Norway Oslo Chamber of Commerce http://www.chamber.no/
 Pakistan National Committee of the International Chamber of Commerce in Pakistan - ICC Pakistan http://www.iccpakistan.com/
 Poland Polish Chamber of Commerce http://www.kig.pl/
 Portugal Câmara de Comércio e Industria Portuguesa http://www.ccip.pt/
 Qatar Qatar Chamber of Commerce and Industry http://qatarchamber.com/
 Romania Chamber of Commerce and Industry of Romania http://www.ccir.ro/
 Russia Chamber of Commerce and Industry of the Russian Federation https://tpprf.ru/en/
 Senegal Chambre de Commerce, d’Industrie et d’Agriculture de Dakar (CCIAD) http://www.cciad.sn/
 Serbia Chamber of Commerce and Industry of Serbia http://www.pks.rs/
 Singapore Singapore International Chamber of Commerce http://www.sicc.com.sg/
 Slovakia Slovak Chamber of Commerce and Industry (SCCI) http://www.scci.sk/
 Slovenia Chamber of Commerce and Industry of Slovenia http://www.gzs.si/ata
 South Africa

∟ Botswana

∟ Namibia

∟ Eswatini

 Lesotho

(includes BLNS Countries based on Southern African Customs Union)

South African Chamber of Commerce and Industry (SACCI) http://www.sacci.org.za/
 Spain (includes Canary Islands, Ceuta and Melilla) Cámara Oficial de Comercio, Industria, Servicios y Navegación de España http://www.camara.es/
 Sri Lanka International Chamber of Commerce Sri Lanka (ICCSL) http://www.iccsrilanka.com/
 Sweden The Stockholm Chamber of Commerce http://www.chamber.se/
  Switzerland

∟ Liechtenstein

Alliance des Chambres de commerce suisses https://www.ataswiss.org/
 Thailand Board of Trade of Thailand http://www.thaichamber.org/
 Tunisia Chambre de Commerce et d'Industrie de Tunis https://web.archive.org/web/20100620133441/http://www.ccitunis.org.tn/
 Turkey Union of Chambers and Commodity Exchanges of Turkey (TOBB) http://www.tobb.org.tr/TIRveATAKarnesi/ATA/Sayfalar/Eng/AnaSayfa.php
 Ukraine Ukrainian Chamber of Commerce and Industry http://ata.ucci.org.ua
 United Arab Emirates Dubai Chamber of Commerce and Industry http://www.dubaichamber.com
 United Kingdom (includes Guernsey, Isle of Man and Jersey) London Chamber of Commerce and Industry http://www.londonchamber.co.uk/
 United States (includes Puerto Rico) United States Council for International Business (USCIB) http://www.merchandisepassport.org/
 Vietnam Viet Nam Chamber of Commerce and Industry http://atacarnet.covcci.com.vn/

Field of application per country

The table below is a list of countries which have signed the ATA Convention and/or the Istanbul Convention. The type of goods accepted depends on the eventual Conventions and Annexes they have signed. Some countries have signed either the ATA Convention or the Istanbul Convention but have yet to have a National Guaranteeing Association appointed and member of the ICC ATA Carnet Guarantee Chain to start officially issuing ATA Carnets. Also in some cases, despite not having signed a given Convention or Annex, the according type of goods will be accepted by some countries under their national law. China , for example, while not having signed Annex B6 regarding sporting equipment, will nonetheless accept temporary importation for these goods under its national laws.[26]

Field of application per country
Contracting party ATA Convention Istanbul Convention
Annex A Annex B1 Annex B2 Annex B3 Annex B4 Annex B5 Annex B6 Annex B7 Annex B8 Annex B9 Annex C Annex D Annex E
 Albania No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Algeria Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Andorra Yes Yes No Yes Yes No Yes Yes Yes No Yes No No No
 Armenia* No Yes Yes Yes Yes No Yes No No No No No No No
 Australia No Yes Yes No No No No No No No No No No No
 Austria Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Bahrain No Yes Yes, with reservations No No No No No No No No No No No
 Belarus Yes Yes Yes Yes Yes No Yes No No No No No No No
 Belgium Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Bosnia and Herzegovina Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes, with reservations
 Brazil No Yes Yes Yes No No Yes Yes No No No No No No
 Bulgaria Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Canada Yes No No No No No No No No No No No No No
 Chile No Yes Yes Yes Yes No No No No No No No No No
 China Yes Yes Yes Yes Yes, with reservations No No No No No No No No No
 Cote d'Ivoire Yes No No No No No No No No No No No No No
 Croatia Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes, with reservations Yes, with reservations
 Cuba* Yes No No No No No No No No No No No No No
 Cyprus Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Czech Republic Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Denmark Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Egypt* Yes No No No No No No No No No No No No No
 Estonia No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Finland Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 France Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Georgia* No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Germany Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Gibraltar Yes No No No No No No No No No No No No No
 Greece Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Hong Kong, China No Yes Yes Yes No No No Yes Yes No No Yes No No
 Hungary Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Iceland Yes No No No No No No No No No No No No No
 India Yes No No No No No No No No No No No No No
 Indonesia No Yes, with reservations Yes, with reservations Yes No No Yes, with reservations Yes No No Yes Yes, with reservations No No
 Iran Yes No No No No No No No No No No No No No
 Ireland Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Israel Yes No No No No No No No No No No No No No
 Italy Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Japan Yes No No No No No No No No No No No No No
 Jordan* No Yes Yes No No No No No No No No No No No
 Kazakhstan No Yes Yes Yes Yes No Yes Yes Yes No No No Yes, with reservations No
 Kuwait* No Yes Yes, with reservations No No No No No No No No No No No
 South Korea Yes No No No No No No No No No No No No No
 Latvia No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Lebanon Yes No No No No No No No No No No No No No
 Lesotho* Yes No No No No No No No No No No No No No
 Lithuania No Yes, with reservations Yes Yes Yes, with reservations No Yes, with reservations Yes No No Yes Yes, with reservations No No
 Luxembourg Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
Template:Country data Macau, China Yes No No No No No No No No No No No No No
 Macedonia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Madagascar No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Malaysia Yes No No No No No No No No No No No No No
 Mali* No Yes No No No No No No No No No No No No
 Malta Yes Yes, with reservations Yes, with reservations Yes Yes, with reservations Yes Yes, with reservations Yes, with reservations Yes Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations
 Mauritius Yes Yes Yes Yes No No Yes No No No No No No No
 Mexico Yes No No No No No No No No No No No No No
 Moldova Yes Yes Yes Yes Yes No Yes Yes Yes No Yes No Yes Yes
 Mongolia No Yes Yes Yes Yes No Yes No No No No Yes No No
 Montenegro Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes No
 Morocco Yes No No No No No No No No No No No No No
 Netherlands Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes
 New Zealand Yes No No No No No No No No No No No No No
 Niger* Yes No No No No No No No No No No No No No
 Nigeria* Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Norway Yes No No No No No No No No No No No No No
 Oman* No Yes Yes, with reservations No No No No No No No No No No No
 Pakistan No Yes Yes Yes No No No No No No No No No No
 Poland Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Portugal Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Qatar No Yes Yes, with reservations No No No No No No No No No No No
 Romania Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Russia Yes Yes Yes Yes Yes No Yes No No No No No No No
 Saudi Arabia* No Yes Yes, with reservations No No No No No No No No No No No
 Senegal Yes No No No No No No No No No No No No No
 Serbia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Singapore Yes No No No No No No No No No No No No No
 Slovakia Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 Slovenia Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 South Africa Yes Yes Yes No No No No No No No No No No No
 Spain Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Sri Lanka Yes No No No No No No No No No No No No No
 Sweden Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
  Switzerland Yes Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations Yes Yes Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations Yes, with reservations Yes
 Tajikistan* No Yes Yes Yes Yes No Yes No No No No No No No
 Thailand Yes Yes, with reservations Yes No No No No No No No No No No No
 Trinidad and Tobago* Yes Yes Yes Yes Yes Yes Yes Yes Yes No No Yes No No
 Tunisia Yes No No No No No No No No No No No No No
 Turkey Yes Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
 Ukraine Yes Yes Yes Yes Yes Yes Yes Yes No No Yes No Yes No
 United Arab Emirates No Yes Yes No No No No No No No No No No No
 United Kingdom Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
 United States Yes No No No No No No No No No No No No No
 Vietnam No Yes, with reservations Yes No No No No No No No No No No No
 Zimbabwe* No Yes Yes, with reservations Yes Yes, with reservations No Yes, with reservations Yes No No Yes No No No
 European Union No Yes, with reservations Yes Yes Yes, with reservations Yes Yes, with reservations Yes Yes Yes Yes Yes, with reservations Yes Yes, with reservations
Contracting party ATA Convention Annex A Annex B1 Annex B2 Annex B3 Annex B4 Annex B5 Annex B6 Annex B7 Annex B8 Annex B9 Annex C Annex D Annex E
Istanbul Convention
* Has signed either the ATA Convention or the Istanbul Convention but had no appointed NGA admitted into the ICC ATA Carnet Guarantee Chain.

Special application cases

Due to bilateral, multilateral or subnational customs agreements, the following cases are possible:

Special application cases
Countries which accept ATA Carnets even without having signed any Convention  Liechtenstein Territorial application of Switzerland extended to Liechtenstein via their customs union established in 1923.[27]
 Monaco Territorial application of France extended to Monaco via their customs union established in 1865.[28]
 San Marino Territorial application of the European Union extended to San Marino via their customs union established in 1991.[29]
 Botswana

 Namibia

 Eswatini

Territorial application of South Africa and Lesotho extended to Botswana, Namibia and Eswatini via the Southern African Customs Union established in 1910.[30][31]
Countries and territories which delegate their power in areas covered by the convention to supranational entities  Austria

 Belgium

 Bulgaria

 Croatia

 Cyprus

 Czech Republic

 Denmark

 Estonia

 Finland

 France

∟  Monaco

 Germany

 Greece

 Hungary

 Ireland

 Italy

 Latvia

 Lithuania

 Luxembourg

 Malta

 Netherlands

 Poland

 Portugal

 Romania

 Slovakia

 Slovenia

 Spain

 Sweden

 European Union

In virtue of their European Union Customs Union, EU member states delegate their power in areas covered by the convention to the European Union. The reservations made by the European Union are also in force in the single member states.[32][33] This includes by virtue of customs union extension Monaco.

Template:Country data Macau, China  China

Through an extension to the Macao Special Administrative Region of the application of the Customs conventions on Temporary admission to which the Government of the China has acceded.

 Bahrain

 Kuwait

 Qatar

 United Arab Emirates

Template:Country data Gulf Cooperation Council

Also includes Oman and Saudi Arabia however they are yet to appoint a National Guaranteeing Association and join the ATA guarantee chain.[34]

Territories which are part of a contracting party sovereign state but are not part of the same customs territory and are not accepting carnets  Greenland  Denmark
 Aruba

 Curacao

 Sint Maarten

 Caribbean Netherlands

 Netherlands

The territorial application is extended to the Dutch Antilles but this extension is not yet implemented since there is no approved issuing and guaranteeing association.

Template:Country data Svalbard and Jan Mayen

NorwayDependencies of Norway

 Norway

ATA Carnets are not accepted in:

  • the two unincorporated overseas territories of Norway: Svalbard (archipelago in the Arctic Ocean) and Jan Mayen (volcanic island in the Arctic Ocean);
  • the three dependencies of Norway located in the Southern polar region: Bouvetøya (Sub Antarctic island in the South Atlantic Ocean), Queen Maud Land (sector region of Antarctica) and Peter I Island (a volcanic island in continental Antarctica).
Territories which are part of a contracting party sovereign state but are not part of the same customs territory and accept carnets independently  Gibraltar  United Kingdom
 Faroe Islands  Denmark

The Faroe Islands are not considered as part of the Danish customs territory and EU VAT territory.

 Canary Islands

Template:Country data Ceuta

Template:Country data Melilla

 Spain

The Canary Islands, Ceuta and Melilla do not belong to the EU VAT territory.

ATA Carnets not being accepted or not necessary between contracting party sovereign states in view of a customs union agreement  Austria

 Belgium

 Bulgaria

 Croatia

 Cyprus

 Czech Republic

 Denmark

 Estonia

 Finland

 France

∟  Monaco

 Germany

 Greece

 Hungary

 Ireland

 Italy

 Latvia

 Lithuania

 Luxembourg

 Malta

 Netherlands

 Poland

 Portugal

 Romania

 Slovakia

 Slovenia

 Spain

 Sweden

European Union Customs Union[32]
 Russia

 Belarus

 Kazakhstan

Eurasian Customs Union

ATA Carnets are not regulated in the Eurasian Customs Union and are not accepted for transit between its countries.

ATA Carnets having special conditions between contracting party sovereign states in view of a customs union agreement  Andorra

 European Union

Andorra–European Union relations

Goods covered by an ATA carnet issued in the other part of the Customs Union may be accepted as returned goods within a period of three years (may be exceeded in order to take account of special circumstances), even when the validity of the ATA carnet has expired.[35]

 Turkey

 European Union

European Union–Turkey Customs Union

Goods of one part of the customs union which, having been exported from its customs territory, are returned to the territory of the other part of the customs union and released for free circulation within a period of three years shall, at the request of the person concerned, be granted relief from import duties.

The three-year period may be exceeded in order to take account of special circumstances. Goods may be accepted as returned goods within the three-year limit even when the validity of the ATA carnet has expired.[36]

Carnet usage

The ATA Carnet allows the business traveller to use a single document for clearing certain categories of goods through customs in several countries without the deposit of import duties and taxes. 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. The main benefits can be summarised in:

  • it simplifies customs clearance of goods in exporting and importing countries by replacing customs documents that would normally be required;
  • it provides a financial security for customs charges potentially due on the goods that will be used in the countries visited;
  • it helps to overcome language barriers and having to complete unfamiliar customs forms;

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.[37]

ATA Carnet composition

The ATA Carnet comprises a front and back cover within which are counterfoils and vouchers for each country to be visited or transited. The vouchers act as receipts for entry and re-export in foreign countries and are kept by foreign customs officials. The counterfoils are stamped by the foreign customs services and act as the carnet holders receipt.[2] ATA Carnets are in A4 paper format.

  • Covering pages
    • These pages contains all information about goods, users, issuing data, guaranteeing associations and notes on the usage.
    • They are kept in the Carnet at all times.
  • Counterfoils
    • Counterfoils are used as evidences in case of duties and taxes are claimed in a later stage, it is therefore important to have the counterfoils properly stamped by Customs and kept properly in the Carnet. Based on colours, there are three types of counterfoils: exportation/re-importation (yellow), importation/re-exportation (white), transit (blue).
  • Vouchers
    • They are used as Customs declaration and guarantee, meaning they will be detached from the carnet and kept by Customs. There are five types of vouchers: yellow exportation voucher, yellow re-importation voucher, white importation voucher, white re-exportation voucher, and blue transit voucher. Each voucher is followed by the general list of goods.

Replacement and duplicate carnets

A duplicate Carnet is issued to replace an existing Carnet in the case of the destruction, loss or theft. The validity of which expires on the same date as that of the one being replaced. Some countries also accept replacement carnets: a replacement Carnet is issued where it is expected that the temporary admission operation will exceed the period of validity of the one being replaced. A new validity date will be given to the replacement Carnet. When accepting the replacement, the Customs authorities concerned discharge the Carnet replaced.

Goods covered by the ATA Carnet

ATA Carnets cover the usual and unusual: computers, repair tools, photographic and film equipment, musical instruments, industrial machinery, vehicles, jewellery, clothing, medical appliances, aircraft, race horses, art work, prehistoric relics, ballet costumes and rock group sound systems. ATA Carnets do not cover perishable or consumable items, or goods for processing or repair.[38]

Most common uses include but not limited to:

  • exhibitions and fairs
  • professional equipment
  • commercial samples and goods for testing purposes
  • sports equipment
  • goods for educational, scientific or cultural purposes

ATA Carnets may not be used for all purpose determined by the Istanbul (ATA and others) conventions in every member state of the ATA Carnet system, as they might not have acceded to the respective convention.[39]

CPD China-Taiwan Carnet

A front cover page of a CPD China-Taiwan Carnet

A system similar to the ATA Carnet System generally called Carnet de Passages en Douane China-Taiwan (CPD China-Taiwan) operates on the basis of bilateral agreements between Taiwan (under the name of Chinese Taipei) and a certain number of ATA countries including the EU member states, Australia , Canada , India , Israel, Japan , South Korea , Malaysia, New Zealand, Norway , Singapore, South Africa , Switzerland and the United States (under the name of TECRO/AIT carnet). Other than a different colour code to distinguish it from the ATA Carnet, the conditions for its use, the goods for which it can be used, and customs procedures are identical.[40][41] The CPD China-Taiwan Carnet is not to be confused with the also named CPD Carnet used to temporarily import motor vehicles into foreign countries.

Territory issuing CPD China-Taiwan Carnets[25] National Guaranteeing Association Website
 Chinese Taipei Taiwan External Trade Development Council (TAITRA) https://en.taitra.org.tw/
Countries/territories which have signed a CPD China-Taiwan agreement Signing date Operational
 Australia 21 December 1995 Yes
 Canada 10 November 1994 Yes
 El Salvador 24 August 2001 No
 European Union 20 March 1991 Yes
 India 20 March 2013 Yes
 Israel 10 July 2003 Yes
 Japan 21 May 2001 Yes
 Malaysia 5 July 2004 Yes
 New Zealand 2 December 1993 Yes
 Norway 13 March 2000 Yes
 Philippines 19 August 1998 No
 Singapore 9 April 1990 Yes
 South Africa 7 August 1991 Yes
 South Korea 28 November 1990 Yes
  Switzerland 15 July 1993 Yes
 United States 25 June 1996 Yes
 Vietnam 6 June 2009 No

See also

References

  1. ↑ 1.0 1.1 "World Customs Organization" (in en). http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_ata_system_conven.aspx. 
  2. ↑ 2.0 2.1 2.2 "ATA carnet at work - ICC - International Chamber of Commerce" (in en-GB). ICC - International Chamber of Commerce. https://iccwbo.org/resources-for-business/ata-carnet/ata-carnet-work/. 
  3. ↑ "Communication From the International Chamber of Commerce – Note by the Executive Secretary". General Agreement on Tariffs and Trade. 8 February 1951. https://docs.wto.org/gattdocs/q/GG/GATTCP/98.PDF. 
  4. ↑ "Agenda for the Seventh Session of the Contracting Parties Commencing 2 October 1952". General Agreement of Tariffs and Trade. 16 October 1952. https://docs.wto.org/gattdocs/q/GG/G/14R4.PDF. 
  5. ↑ "Working Party 1 on International Chamber of Commerce Resolutions – Report on the Draft Convention to Facilitate the Importation of Commercial Samples and Advertising Material". General Agreement of Tariffs and Trade. 5 November 1952. https://docs.wto.org/gattdocs/q/GG/G/33.PDF. 
  6. ↑ "International Convention to facilitate Importation of Samples, Advertising Material open for signature". General Agreement on Tariffs and Trade. 28 January 1953. https://docs.wto.org/gattdocs/q/GG/GATT/107.PDF. 
  7. ↑ "International Convention to facilitate the Importation of Commercial Samples and Advertising Material to enter into force on 20 November 1955". General Agreement on Tariffs and Trade. 25 October 1955. https://docs.wto.org/gattdocs/q/GG/GATT/242.PDF. 
  8. ↑ "Contracting parties Formulate Draft Convention on Imports of Samples and Advertising Material: Also Recommendations on Consular Formalities and Documentary Requirements". General Agreement on Tariffs and Trade. 30 October 1951. https://docs.wto.org/gattdocs/q/GG/GATT/64.PDF. 
  9. ↑ "Report of Working Party 1 on Resolutions of the International Chamber of Commerce". General Agreement on Tariffs and Trade. 20 October 1951. https://docs.wto.org/gattdocs/q/GG/GATTCP6/36.PDF. 
  10. ↑ "Importation of Commercial Samples and Advertising Material – Use of Customs Triptyque for the Traffic in Samples between Austria and Switzerland". General Agreement on Tariffs and Trade. 1 March 1954. https://docs.wto.org/gattdocs/q/GG/G/78.PDF. 
  11. ↑ "Importation of Commercial Samples and Advertising Material – Use of Customs Triptyque for the Traffic in Samples between Austria and Switzerland – Corrigendum". General Agreement on Tariffs and Trade. 16 March 1954. https://docs.wto.org/gattdocs/q/GG/G/78C1.PDF. 
  12. ↑ 12.0 12.1 Alliance des Chambres de Commerce Suisses. "Histoire". http://www.ataswiss.org/CMS/default.asp?ID=301&Language=FR. 
  13. ↑ "SAMPLES CONVENTION - Resolution of the International Chamber of Commerce". General Agreement on Tariffs and Trade. 23 July 1956. https://www.wto.org/gatt_docs/English/SULPDF/90690363.pdf. 
  14. ↑ "Customs Convention Regarding E.C.S. Carnets for Commercial Samples". Deutscher Bundestag 4. Wahlperiode. 27 January 1965. https://dipbt.bundestag.de/doc/btd/04/030/0403004.pdf. 
  15. ↑ "Customs Convention Regarding E.C.S. Carnets for Commercial Samples – Communication from the Customs Co-operation Council". General Agreement on Tariffs and Trade. 31 October 1961. https://www.wto.org/gatt_docs/English/SULPDF/90750085.pdf. 
  16. ↑ 16.0 16.1 ATA Handbook: Customs Convention on the ATA Carnet for the Temporary Admission of Goods. TSO. 2003. pp. Part two, pages 3–4. ISBN 978-0119846478. 
  17. ↑ "Customs Convention on Temporary Importation of Professional Equipment and Draft Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods – Report of the Group of Experts1 on Temporary Admission". General Agreement on Tariffs and Trade. 15 May 1961. https://www.wto.org/gatt_docs/English/SULPDF/90740261.pdf. 
  18. ↑ "Draft Customs Convention of the ATA Carnet for the Temporary Admission of Goods". General Agreement on Tariffs and Trade. 26 October 1961. https://www.wto.org/gatt_docs/English/SULPDF/90750068.pdf. 
  19. ↑ "Situations des Ratifications et Adhesions (au 1er juillet 2006) - Convention douanière sur les carnets ECS pour Èchantillons commerciaux". World Customs Organization. 25 July 2006. http://www.wcoomd.org/-/media/wco/public/fr/pdf/about-us/legal-instruments/conventions-and-agreements/conventions/pg0134f1.pdf?la=fr. 
  20. ↑ "The ATA System - An Instrument for Promoting International Trade". World Customs Organization. http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/conventions/ata/pf_ata_brochure.pdf?la=en. 
  21. ↑ "ATA Carnet advances towards digitisation - ICC - International Chamber of Commerce" (in en-GB). ICC - International Chamber of Commerce. 5 July 2017. https://iccwbo.org/media-wall/news-speeches/ata-carnet-advances-towards-digitisation/. 
  22. ↑ "ATA Carnet steps into the digital age with new pilot project - ICC - International Chamber of Commerce" (in en-GB). ICC - International Chamber of Commerce. 20 June 2018. https://iccwbo.org/media-wall/news-speeches/ata-carnet-steps-digital-age-new-pilot-project/. 
  23. ↑ "ICC announces ATA digitalisation project nominated countries". 17 December 2018. https://iccwbo.org/media-wall/news-speeches/icc-announces-ata-digitalisation-project-nominated-countries/. 
  24. ↑ "Digital milestone reached as first ever electronic ATA Carnet is processed". 19 November 2019. https://iccwbo.org/media-wall/news-speeches/digital-milestone-reached-as-first-ever-electronic-ata-carnet-is-processed/. 
  25. ↑ 25.0 25.1 25.2 "ATA carnet in your country - ICC - International Chamber of Commerce" (in en-GB). ICC - International Chamber of Commerce. https://iccwbo.org/resources-for-business/ata-carnet/ata-carnet-country/. 
  26. ↑ "China increases ATA Carnet acceptance to sporting goods". 15 November 2019. https://iccwbo.org/media-wall/news-speeches/china-increases-ata-carnet-acceptance-to-sporting-goods/. 
  27. ↑ "Bilateral relations Switzerland–Liechtenstein" (in en). https://www.eda.admin.ch/eda/en/home/representations-and-travel-advice/liechtenstein/switzerland-liechtenstein.html. 
  28. ↑ étrangères, Ministère de l'Europe et des Affaires. "France and Monaco" (in en). https://www.diplomatie.gouv.fr/en/country-files/monaco/france-and-monaco/. 
  29. ↑ "Cooperation and Customs Union Agreement - Ministry of foreign affairs - Republic of San Marino". http://www.esteri.sm/on-line/en/home/foreign-affairs/san-marino-and-the-eu/agreements/cooperation-and-customs-union-agreement.html. 
  30. ↑ "** Welcome to the SACU Website **". http://www.sacu.int/show.php?id=394. 
  31. ↑ "ATA Carnet External Policy". ATA Carnet External Policy. 29 March 2019. https://www.sars.gov.za/AllDocs/OpsDocs/Policies/SC-TA-01-04%20-%20ATA%20Carnet%20-%20External%20Policy.pdf. 
  32. ↑ 32.0 32.1 European Commission (13 September 2016). "Customs Transit: ATA - Temporary admission" (in en). https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-customs-transit/customs-transit-ata-temporary-admission_en. 
  33. ↑ (in en) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, 29 December 2015, http://data.europa.eu/eli/reg_impl/2015/2447/oj/eng, retrieved 9 September 2019 
  34. ↑ "Unified Guide for Customs Procedures at First Points of Entry Into the Member States of the Cooperation Council for the Arab States of the Gulf (GCC)". GCC Unified Guide for Customs Procedures at First Points of Entry. 2015. http://www.bahraincustoms.gov.bh/uploads/files/upDoc/Guide_GCC_First_Entry_Eng.pdf. 
  35. ↑ Huvelle, Virginie (24 March 2017). "Andorra : Customs Unions and preferential arrangements" (in en). https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origin/customs-unions/andorra-customs-unions-and-preferential-arrangements-andorra_en. 
  36. ↑ "2001/283/EC: Decision No 1/2001 of the EC-Turkey Customs Cooperation Committee of 28 March 2001 amending Decision No 1/96 laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council" (in EN). https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:22001D0283:en:HTML. 
  37. ↑ "Notice 104: ATA and CPD carnets" (in en). https://www.gov.uk/government/publications/notice-104-ata-and-cpd-carnets/notice-104-ata-and-cpd-carnets. 
  38. ↑ "ATA Carnet | Dubai Chamber" (in en-US). http://www.dubaichamber.com/what-we-do/trade-international-expansion/ata. 
  39. ↑ "About ATA Carnet" (in en). https://www.chamber.lv/en/node/211. 
  40. ↑ "London Chamber of Commerce and Industry - ATA Carnet" (in en). 19 September 2017. https://www.londonchamber.co.uk/export-documents/ata-carnet/. 
  41. ↑ "Organization of a System of International Customs Deposits With China Taiwan for the Temporary Admission of Goods Protocol Between the Guaranteeing Associations". 20 March 1991. https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=Y0040055. 

External links



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