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The ATA Carnet, often referred to as the "Passport for goods", is an international customs document that permits the Tax exemption and Duty-free trade 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 language and English language 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.
During the meetings of the Sixth 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. 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 franc. The period allowed for re-exportation was one year.
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), 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. 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, Ireland, Italy, Luxembourg, Norway, Netherlands, Portugal, Sweden, Switzerland and Turkey and the Belgian Ministry of Foreign Affairs acted as the depositary of the convention. 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." This idea was supported by the International Chamber of Commerce. (2025). 9780119846478, TSO. ISBN 9780119846478
"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)
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.Convention on temporary admission. Concluded at Istanbul on 26 June 1990. World Customs Organization
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 officially in force in 81 countries and territories.
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, Ivory Coast, Hong Kong, Iceland, India, Indonesia, Iran, Israel, Japan, Kazakhstan, South Korea, Lebanon, Macau, Macedonia, Madagascar, Malaysia, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Morocco, New Zealand, Pakistan, Peru, the Philippines, Russia, Qatar, Saudi Arabia, 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.
(Both countries are covered by one single NGA as part of the Belgium–Luxembourg Economic Union)Fédération des Chambres de Commerce belges (Belgian Chambers)
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(includes BLNS Countries based on Southern African Customs Union)South African Chamber of Commerce and Industry (SACCI)
Territorial application of South Africa and Lesotho extended to Botswana, Namibia and Eswatini via the Southern African Customs Union established in 1910.
Eurasian Customs Union
ATA Carnets are not regulated in the Eurasian Customs Union and are not accepted for transit between its countries.
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.
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.
Most common uses include but not limited to:
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.
/ref> Its objectives and principles are:
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. A pilot project to test the digital ATA Carnet is currently undergoing. The first ever transaction on a digital carnet was processed on 20 October 2019 at Zurich Airport, Switzerland.
+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. In short:
Member countries of the ATA Carnet guarantee scheme
Updated 1 September 2024
List of National Guaranteeing Associations
The following is a list of countries and their relative National Guaranteeing Associations. These countries officially issue ATA Carnets.
Union of Chambers of Commerce and Industry of Albania (UCCIAL) http://www.uccial.al/ Chambre algérienne de Commerce et d'Industrie http://www.caci.dz/ Cambra de Comerç, Industria i Serveis d'Andorra http://www.ccis.ad/ Victorian Chamber of Commerce and Industry http://www.victorianchamber.com.au/ Austrian Federal Economic Chamber http://www.wko.at/carnet Bahrain Chamber of Commerce and Industry http://www.bcci.bh/ Belarusian Chamber of Commerce and Industry (BelCCI) http://www.cci.by/ http://www.belgianchambers.be Foreign Trade Chamber of Bosnia and Herzegovina http://www.komorabih.ba/ The Bulgarian Chamber of Commerce and Industry http://www.bcci.bg/ Canadian Chamber of Commerce http://www.chamber.ca/ Santiago Chamber of Commerce http://www.ccs.cl/ China Council for the Promotion of International Trade (CCPIT) / China Chamber of International Commerce (CCOIC) http://www.atachina.org/ Chambre de Commerce et d'Industrie de Côte d'Ivoire http://www.cci.ci/ Croatian Chamber of Economy http://www.hgk.hr/ Cyprus Chamber of Commerce and Industry http://www.ccci.org.cy/ Economic Chamber of the Czech Republic http://www.komora.cz/ (includes Faroe Islands) Danish Chamber of Commerce http://www.danskerhverv.dk/ Estonian Chamber of Commerce and Industry http://www.koda.ee/ The Finland Chamber of Commerce http://kauppakamari.fi/en/ (includes French Overseas Departments and Territories)
∟ 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 Association of German Chambers of Industry and Commerce (DIHK e.V.) http://www.dihk.de/ Gibraltar Chamber of Commerce http://www.gibraltarchamberofcommerce.com/ Athens Chamber of Commerce and Industry http://www.acci.gr/ The Hong Kong General Chamber of Commerce http://www.chamber.org.hk/ Hungarian Chamber of Commerce & Industry http://www.mkik.hu/ Iceland Chamber of Commerce http://www.chamber.is/ Federation of Indian Chambers of Commerce and Industry (FICCI) http://www.atacarnet.in/ Indonesian Chamber of Commerce and Industry (KADIN Indonesia) http://www.kadin.id Iran Chamber of Commerce, Industries and Mines (ICCIM) https://web.archive.org/web/20180809183316/http://iccim.org/ Dublin Chamber of Commerce http://www.dublinchamber.ie/ Federation of Israeli Chambers of Commerce http://www.chamber.org.il Unione Italiana delle Camere di Commercio Industria Artigianato e Agricoltura (UNIONCAMERE) http://www.unioncamere.it/ The Japan Chamber of Commerce and Industry https://web.archive.org/web/20120607201416/http://www.jcaa.or.jp/e/index-e.html Chamber of International Commerce of Kazakhstan http://palata.kz/en/departments/46 Korea Chamber of Commerce and Industry http://cert.korcham.net/english Latvian Chamber of Commerce and Industry http://www.chamber.lv/ Chamber of Commerce, Industry and Agriculture of Beirut and Mount Lebanon http://www.ccib.org.lb/ Association of Lithuanian Chambers of Commerce, Industry and Crafts http://www.chambers.lt/ Macao Chamber of Commerce http://www.acm.org.mo/ Economic Chamber of Macedonia http://www.mchamber.mk/ Fédération des Chambres de Commerce et d’Industrie de Madagascar N/A Malaysian International Chamber of Commerce and Industry http://www.micci.com/ The Malta Chamber of Commerce, Enterprise and Industry http://www.maltachamber.org.mt/ The Mauritius Chamber of Commerce and Industry http://www.mcci.org/ Mexico City National Chamber of Commerce (CANACO) http://www.carnetatamexico.com.mx; http://www.carnet-ata.org Chamber of Commerce and Industry of the Republic of Moldova http://chamber.md/ Mongolian National Chamber of Commerce and Industry http://www.mongolchamber.mn/ Chamber of Economy of Montenegro (CEM) http://www.privrednakomora.me/ Chambre de Commerce, d'Industrie et de Services Casablanca - Settat www.cciscs.ma The Netherlands Chamber of Commerce and Industry http://www.kvk.nl/ Wellington Chamber of Commerce http://www.wecc.org.nz/ Oslo Chamber of Commerce http://www.chamber.no/ National Committee of the International Chamber of Commerce in Pakistan - ICC Pakistan http://www.iccpakistan.com/ Lima Chamber of Commerce https://www.camaralima.org.pe/ Philippine Chamber of Commerce and Industry (PCCI) https://www.philippinechamber.com/ Polish Chamber of Commerce http://www.kig.pl/ Câmara de Comércio e Industria Portuguesa http://www.ccip.pt/ Qatar Chamber of Commerce and Industry http://qatarchamber.com/ Chamber of Commerce and Industry of Romania http://www.ccir.ro/ Chamber of Commerce and Industry of the Russian Federation https://tpprf.ru/en/ The Federation of Saudi Chambers https://fsc.org.sa/ Chambre de Commerce, d’Industrie et d’Agriculture de Dakar (CCIAD) http://www.cciad.sn/ Chamber of Commerce and Industry of Serbia http://www.pks.rs/ Singapore International Chamber of Commerce http://www.sicc.com.sg/ Slovak Chamber of Commerce and Industry (SCCI) http://www.scci.sk/ Chamber of Commerce and Industry of Slovenia http://www.gzs.si/ata ∟
http://www.sacci.org.za/ (includes Canary Islands, Ceuta and Melilla) Cámara Oficial de Comercio, Industria, Servicios y Navegación de España http://www.camara.es/ International Chamber of Commerce Sri Lanka (ICCSL) http://www.iccsrilanka.com/ The Stockholm Chamber of Commerce http://www.chamber.se/ ∟Alliance des Chambres de commerce suisses
https://www.ataswiss.org/ Board of Trade of Thailand http://www.thaichamber.org/ Chambre de Commerce et d'Industrie de Tunis https://web.archive.org/web/20100620133441/http://www.ccitunis.org.tn/ Union of Chambers and Commodity Exchanges of Turkey (TOBB) http://www.tobb.org.tr/TIRveATAKarnesi/ATA/Sayfalar/Eng/AnaSayfa.php Ukrainian Chamber of Commerce and Industry http://ata.ucci.org.ua Dubai Chamber of Commerce and Industry http://www.dubaichamber.com (includes Guernsey, Isle of Man and Jersey) London Chamber of Commerce and Industry http://www.londonchamber.co.uk/ (includes Puerto Rico) United States Council for International Business (USCIB) http://www.merchandisepassport.org/ 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.
Field of application per country * * * * * * * * * * * * * * * * 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:
Territorial application of France extended to Monaco via their customs union established in 1865. Territorial application of the European Union extended to San Marino via their customs union established in 1991. 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. Also includes Oman and Saudi Arabia however they are yet to appoint a National Guaranteeing Association and join the ATA guarantee chain. 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. Dependencies of Norway ATA Carnets are not accepted in:
The Faroe Islands are not considered as part of the Danish customs territory and EU VAT territory. The Canary Islands, Ceuta and Melilla do not belong to the EU VAT territory.
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:
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. ATA Carnets are in A4 paper format.
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.
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. 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.
Taiwan External Trade Development Council (TAITRA) https://en.taitra.org.tw/ 21 December 1995 10 November 1994 24 August 2001 20 March 1991 20 March 2013 10 July 2003 21 May 2001 5 July 2004 2 December 1993 13 March 2000 19 August 1998 9 April 1990 7 August 1991 28 November 1990 15 July 1993 25 June 1996 6 June 2009
See also
External links
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