ATA Carnet (Carnet A.T.A.)
The ATA Carnet is an internationally standardised customs document that enables the temporary, duty-free import, export and transit of goods such as trade fair exhibits, professional equipment or commercial samples across more than 80 contracting countries.
Concept
The ATA Carnet (French “admission temporaire”) is an internationally standardised customs document used instead of individual national customs papers for the temporary import, export and transit of goods, such as trade fair and exhibition items, professional equipment, or commercial samples. It is valid for up to one year, is recognised in well over 80 contracting states of the underlying international customs convention, and spares the holder from having to deposit import duties in cash at every individual border crossing.
Issuance and the Chain of Guarantee
In Germany, ATA Carnets are issued exclusively by the chambers of industry and commerce (IHK); the German Chamber of Industry and Commerce (DIHK) acts as a principal customs guarantor towards the foreign customs authorities for the import duties, should the goods not be re-exported within the required deadline. This international chain of guarantee is deemed to be deposited in every country of use through a single fee paid at issuance. To cover its own liability risk, the DIHK takes out reinsurance with a specialised surety insurer; anyone applying for a carnet therefore effectively enters into a surety bond contract at the same time, with the fee calculated according to the total value of the goods listed in the carnet.
Distinction from Other Cover
The insurance fee under the ATA Carnet procedure covers only the customs risk of failure to re-export the goods within the deadline; it does not replace transport insurance for the goods, nor does it cover any other duties that may arise if the goods remain abroad, so holders require separate insurance for these risks.