ATA Carnet system – Special customs procedure

With an ATA Certificate you can transport equipments for film production, live shows, sport events or professional exhibitions free from customs.

Do you have any question?

Don't hesitate to contact us!

Tímea Szántó

Manager, Customs, excise and product tax advisory services

Phone

Who may need the special ATA Carnet customs procedure and when?

The need for transportation free from customs duty may arise in the case of a number of working instruments, equipment and objects if can be clearly supported that the asset in question is not transported across the border to or from a non-EU country for non-sale purposes. The ATA Carnet certificate is intended to address this special need. 

What kind of goods may be transported with an ATA certificate?

These include, for example: 

  • work equipment
  • the transportation of sports equipment and sport instruments of an athlete or an entire sports team, 
  • the instruments and a wide range of technical equipment travelling with a band on a tour or for a concert, 
  • special filming cameras, film production instruments and filmmaking requisites used for the making and preparation of a film production, 
  • products, assets, goods to be presented at a professional exhibition or professional fair, 
  • educational instruments transported to a presentation, scientific or cultural event or conference,

These temporarily imported or exported items to be re-imported or re-exported in unchanged condition may cross the border to or from non-EU countries also easily and without customs duty payment obligation with an ATA certificate for temporary importation. 

Accordingly, the ATA certificate cannot be used in mail traffic, for the transportation of consumer goods and for the performance of economic activities. The customs treaties regulating the use of ATA certificates (the ATA Convention and the Istanbul Convention) define possible applications and the goods, which may be transported in detail. 

What is an ATA certificate?

The ATA certificate is an international customs document, which substantially simplifies the temporary exportation or importation of goods to or from third countries. During its term of validity, the holder of the ATA certificate may transport the product in question to the foreign countries accepting the certificate multiple times without having to pay the customs security typically required in normal temporary importation procedures to the foreign customs authority. 

The application of the ATA certificate is regulated in international customs treaties: the ATA Convention and the Istanbul Convention as well as the laws of the accepting countries. 

Why should you turn to RSM in ATA Carnet matters?

Our consultants have gained extensive experience in a large number of cases administered in relation to applications for, costs of and the attestation and us of ATA Carnet certificates. They would be pleased to assist you in obtaining the ATA Carnet certificate for special customs procedure and in answering any of your questions arising in this regard. 

What are the advantages of using ATA Carnet?

  • By requesting an ATA certificate, costs can be calculated in advance. Beyond the chamber cost, the holder of the certificate does not have to calculate with any further costs such as, for example, import customs duty, tax, other duties in the destination or transit countries accepting the certificate. 
  • The ATA certificate makes the crossing of borders easy and fast as the already filled out customs document has to be presented in all accepting countries at each customs clearance. 
  • ATA certificates can be applied for quickly and are easy to use
  • ATA certificates may be used by both private persons and enterprises
  • Temporary importation or exportation or transit customs clearance procedures may be initiated multiple times and for partial shipments also within the term of validity for the goods listed in the list of goods attached to the ATA certificate. 

Validity of the ATA certificate

The ATA certificate is valid for a period of 1 year from the date of issuing. A number of countries accept the so-called replacement certificate (Anschluss-Carnet, Replacement carnet),which extends the validity of the original certificate by one further year. ATA Carnet certificates are attested by the chamber of commerce of each country. 

Countries accepting ATA certificates

ATA certificates are now accepted in over 70 countries of the world. The countries listed below have joined the customs treaties so far: 

Albania

Iran

Norway

Algeria

Iceland

Russia

Andorra

Israel

Pakistan

Australia

Japan

Sri Lanka

Bahrain

Canada

Switzerland

Bosnia-Herzegovina

China

Senegal

Chile

Lebanon

Serbia

South-Africa

Macedonia

Singapore

South-Korea

Madagascar

Taiwan**

United States

Macao

Thailand

United Arab Emirates

Malaysia

Turkey

Ivory Coast

Morocco

Tunisia

Belorussia

Mauritius

Ukraine

Gibraltar

Mexico

New-Zealand

Hong Kong

Moldova

Member states of the European Union***

India

Mongolia

Indonesia

Montenegro

**For Taiwan, a so-called CPD China/Taiwan certificate must be used.

***In the case of the transportation of Community goods from Hungary to member states of the European Union, no ATA certificate is required.


If you have any question, please don't hesitate to contact our experts!

Contact our expert directly or send us an offer request!

Our professionals regularly publish specialist material