**ATA Carnet**

**What is an ATA carnet?**\
The ATA Carnet is an international Customs document that a traveler may
use temporarily to import certain goods into a country without having to
engage in the Customs formalities usually required for the importation
of goods, and without having to pay duty or value-added taxes on the
goods.

The United States allows for the temporary importation of commercial
samples, professional equipment and certain advertising materials by a
nonresident individual.

Carnets are a security that participating countries accept as a
guarantee against the payment of Customs duties that may become due on
goods temporarily imported under a carnet and not exported as required.
"ATA" stands for the combined French and English words "Admission
Temporaire-Temporary Admission."

**Why use an ATA carnet?**\
The ATA carnet simplifies the Customs formalities involved in
temporarily importing goods into the U.S. and other countries. Without a
carnet it would be necessary to go through the Customs procedures
established in each country for the temporary admission of goods. The
carnet allows the business traveler to use a single document for
clearing certain categories of goods through Customs in several
different countries. It may be used for unlimited exits from and entries
into the U.S. and participating foreign countries during the one-year
period of validity. They are accepted as the entry document and satisfy
the importer's obligation to post a security in more than 87 countries.

**Why not use Temporary Importation under Bond?**\
Foreign importers who choose to use a TIB to temporarily enter goods
into the United States must file either Customs Form (CF) 3461,
"Entry/Immediate Delivery," or 7501, "Entry Summary" to clear their
shipment. This usually necessitates leaving the passenger terminal and
going to the Cargo Entry Branch office, or having a Customs broker do
your legwork for you. The importer will also need to secure a bond from
a licensed surety. No forms, other than the carnet, need to be filed for
goods entered under an ATA carnet.

**What are the Importer's Obligations?**\
A carnet holder is obligated to present the goods and carnet to Customs
to prove exportation. Failure to prove exportation on either a TIB or a
carnet subjects the importer to liquidated damages equal to 110 percent
of the duty and import tax. Goods imported under either a TIB or a
carnet may not be offered for sale.

**Who issues ATA carnets?**\
Domestic associations in participating countries that are members of the
International Bureau of Chambers of Commerce issue carnets to residents
to be used abroad. The United States Council for International Business
http://www.uscib.org (USCIB) has been designated by the U.S. Customs
Service as the United States issuing and guaranteeing organization. A
fee is charged by the Council for its service. The guaranteeing
organization is held liable for the payment of liquidated damages if the
carnet holder, such as the importer, fails to comply with Customs
regulations.

**How long is an ATA carnet valid for?**\
An ATA carnet is valid for one year from the date of its issuance.
Merchandise listed on an ATA carnet can be imported to and exported from
any of the member countries as many times as needed during the one-year
life of the carnet.

**What goods may be entered under an ATA carnet?**\
Commercial samples, professional equipment and advertising material can
be imported into the United States by a nonresident.

Other countries permit the use of a carnet to import the above materials
and other categories of goods such as:

-   Ordinary goods such as computers, tools, cameras and video
    equipment, industrial machinery, automobiles, gems and jewelry, and
    wearing apparel.

-   Extraordinary items, for example, Van Gogh's self-portrait, circus
    animals, jets, band instruments, satellites, human skulls, and the
    New York Philharmonic's equipment.

-   

**What does a ATA carnet not cover?**\
Merchandise not covered by the three above listed categories of goods
are not eligible for importation into the U.S. by carnet. In addition,
merchandise within those three categories intended for sale or sale on
approval cannot be entered on a carnet -- it must be entered as a
regular Customs entry.

**What happens if the goods are not exported?**\
If the holder of an ATA carnet sells, donates or otherwise disposes of
any of the goods listed on the carnet, the issuing organization will be
required to pay liquidated damages equal to 100 percent of the import
duties and taxes. That organization in turn will attempt to collect
these moneys from the holder of the carnet who violated the terms. In
some cases, the country where the violation occurred will hold both the
organization that issued the carnet and the importer equally
responsible. The importer is liable to his/her issuing association (and,
in some cases, to the Customs authorities of the country where this
transpired) for all duties and/or taxes and other sums which would
normally be charged on the importation of such goods, as well as the
amount charged as liquidated damages. If the U.S. Customs Service finds
that there was fraud involved in the importation, additional penalties
may be assessed.

**What happens when goods covered by a U.S.-issued ATA carnet are
reimported into the U.S.?**\
If goods covered by a U.S.-issued carnet are brought back into the
United States within the validity period of the carnet, the carnet
serves as the Customs control registration document and must be
presented on re-importation. Whether the re-imported goods are subject
to duty depends on exemption in the Harmonized Tariff Schedule
http://www.usitc.gov/taffairs.htm and not on their status as carnet
goods. See 19 CFR 141.4 for goods that are exempted from entry
documentation requirements and 19 CFR 141.2 for goods exempted from duty
on re-importation.

**What if the ATA carnet has expired?**\
If the expiring ATA carnet is a U.S.-issued carnet there will be no
penalties or duties assessed by the United States, however, there may be
penalties assessed by a foreign government if the carnet expired before
the U.S. merchandise was exported from that country.\
\
If the carnet is foreign-issued then liquidated damages will be assessed
by the U.S. Customs Service due to the carnet expiring before the
merchandise could be exported out of the United States.

**What is contained in an ATA carnet document?**\
The carnet document has a green cover page which provides the names of
the carnet holder and issuing association, the carnet issue date, the
carnet number, the countries in which the carnet may be used and a
complete description of the goods covered. Two yellow sheets in the
package are to be used upon exportation from and reimportation back into
the issuing country. White sheets are used for the temporary importation
into and reexportation from the second or additional countries. Blue
sheets are used when transiting though countries.\
\
Each sheet contains two parts -- a counterfoil, which remains in the
carnet and describes the actions taken by Customs officers each time
goods enter or leave a country, and a detachable voucher, which contains
a list of the goods covered by the carnet and serves as the required
Customs document.

**How is a U.S.-issued ATA carnet processed by Customs?**\
When leaving the United States, the holder of a U.S.-issued ATA carnet
presents the carnet and the covered goods to a Customs officer. The
carnet is reviewed for completeness and accuracy and the goods are
examined to ensure that they match the carnet list. The officer then
validates the carnet document and certifies the appropriate exportation
counterfoil and voucher. The carnet and the U.S. Customs-certified
export voucher are returned to the carnet holder who retains the voucher
as the permanent record of the Customs transaction. (Note: The carnet
does not affect export control requirements such as the filing of a
shipper's export declaration or the requirement to obtain export
licenses.) Upon return to the United States, the holder of a U.S.-issued
carnet presents the carnet and covered goods to a Customs officer for
examination. The officer certifies the appropriate reimportation
counterfoil and voucher and returns the carnet to the holder for further
use or surrender to the issuing association. (Note: On U.S.-issued
carnets only, the vouchers of the yellow exportation/reimportation
sheets will not be detached, but will remain with the document when
departing or returning to the United States.)

It is the responsibility of the carnet holder to present the carnet to
the Customs authorities when entering or leaving a country in order that
the necessary verification and certification of the appropriate vouchers
and counterfoils can take place. Failure to do so may result in a claim
being made. A claim is a notice from a Customs authority of the country
of import that a violation of the carnet system has occurred and payment
of duties, taxes, and penalty are required.

**How is a non-U.S.-issued ATA carnet processed?**\
When processing a foreign-issued carnet, Customs must create a record of
the transaction in order to protect the revenue and domestic commerce.
Therefore, the U.S. Customs officer responsible for clearing the
temporary importation must ensure that the port of importation, dates of
Customs activities, and any departure from the original list of
articles, are clearly shown in the appropriate fields.

When the merchandise leaves the U.S. the Customs officer must ensure
that the required exportation dates are complied with, that the original
list of articles agrees with what is being exported, and that the
appropriate voucher is detached and forwarded to the port of
importation.

**What countries use the ATA carnet?**\
ATA carnets can be used in the following countries:

Algeria\
Andorra\
Australia\
Austria\
Balearic Isles Belgium Botswana Bulgaria\
Canada\
Canary Islands Ceuta\
China\
Corsica\
Croatia\
Cyprus Czechoslovakia Denmark\
Estonia\
European Union Finland\
France\
French Guiana French polynesia- including Tahiti Germany\
Gibraltar\
Greece\
Guadeloupe Bailiwick of Guernsey\
Hong Kong\
Hungary

Iceland\
India\
Ireland Isle of Man\
Israel\
Italy\
Ivory Coast Japan\
Jersey\
Korea (Rep. Of)\
Lebanon Lesotho Liechtenstein Luxembourg Macedonia Macao Malaysia Malta
Martinique Mauritius Mayotte Melilla Miguelon Monaco\
Morocco\
Namibia Netherlands\
New Caledonia New Zealand Norway Poland

Portugal\
Puerto Rico Reunion Island Romania\
St. Barthelemy\
St. Martin, French part\
St. Pierre\
Senegal\
Singapore\
Slovakia\
Slovenia\
South Africa\
Spain\
Sri Lanka Swaziland\
Sweden\
Switzerland\
Tahiti\
Tasmania\
Taiwan\
Thailand\
Tunisia\
Turkey\
United Kingdom United States Wallis & Futuna Islands

The listed countries are Contracting Parties to the ATA convention that
established the ATA carnet system. Countries are added to the ATA system
periodically. Call the Council for International Business at (212)
354-4480 to determine if the country to which you are traveling accepts
carnets. The United States acceded to the ATA Convention on December 3,
1968 and began issuing ATA carnets in late 1969.

**Where may I obtain additional information on the ATA carnet?**\
The United States Council for International Business is located at 1212
Avenue of the Americans, New York, New York 10036-1689, telephone (212)
354-4480, fax (212) 944-0012, and should be contacted for further
details concerning the issuance of ATA carnets. The Internet address is
http://www.uscib.org The application form for the ATA carnet can also be
downloaded from that website. Other questions may be referred to the
U.S. Customs Service, 1300 Pennsylvania Avenue, NW, Washington, DC
20229. Attn: Office of Trade Programs, (202) 927-0300.

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