The ATA Carnet is a customs document that allows goods to be temporarily exported without paying import duties and taxes. It is used for shipments that must return to the point of departure within a specified time and in the same condition as at the time of export.
This document simplifies customs import formalities and avoids costs linked to duties and taxes. It can be used for various products: production equipment, exhibition materials, commercial samples, etc.
The constraints of the ATA carnet
- Temporary exports only: The ATA Carnet is reserved for shipments that temporarily leave the territory. Goods that leave under an ATA Carnet must return from where they left.
- A procedure to follow: In France, the company must contact its Chamber of Commerce and Industry (CCI) to obtain its Carnet. If all the elements are met, allow a minimum of 48 hours to obtain the form. Once established, the Carnet must be approved by the customs authorities of each country of destination and origin. It must contain detailed information on the exported goods: description, quantity, value, and origin. Additionally, customs authorities must sign and stamp it upon export, import, and return.
- Goods conform to the ATA Carnet: No question of returning with missing references or a condition different from that notified on the ATA Carnet at the point of departure. For example, if you export industrial parts, customs could note the serial numbers and ask you to account for them in the event of a different reference upon return to France. The procedure is strict to avoid any attempt at fraud (avoidance of duties and taxes).
- Valid for 12 months: Finally, a temporary export under an ATA Carnet document is by definition temporary. The Carnet is valid for 12 months, and the goods must return to the territory of departure within this period. If you send goods under an ATA Carnet to a trade show, this is certainly not a problem. However, if your shipment is going abroad for a medium-long-term project (production tests, R&D), you must ensure that you repatriate your products before the end of the validity of your notebook.
The Carnet must be approved by the customs authorities of each country of destination and origin.
Temporary export – Respect the rules:
Using the ATA Carnet requires the user to be vigilant regarding their obligations. In the event of non-compliance with the rules for using the ATA Carnet, sanctions and financial penalties may be applied. So, it is important to understand the obligations linked to this document before using it.
The ATA Carnet is valid for 12 months and the goods must return to the territory of departure within this period.
In summary, the ATA Carnet is a useful tool for facilitating the temporary export of goods without paying duties and taxes. However, it involves specific customs formalities, and you must use it with caution to avoid any sanctions.
A temporary export to be organized from France?
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