Carnet A.T.A. of the German Chambers of Commerce
For importing and re-exporting professional equipment a Carnet A.T.A. is required. It is issued from the German Chambers of Commerce (IHK) for all companies and natural persons that are located in the region which the Chambers are responsible for. The Carnet is valid for one year only and cannot be extended. The carnet allows that goods, which should only temporarily be shipped abroad, can be imported without paying a deposit for import charges (import duty, import-turnover tax, and other import charges and taxes).According to international agreements, professional equipment, samples, and goods shown at exhibitions and fairs are permitted.However, with professional equipment some restrictions are made on which the local Chamber of Commerce (IHK) is pleased to give information. The carnet cannot be used for items which remain abroad such as brochures, display material and refreshments. For goods which are used abroad during the shooting process, the import charges have to be paid in the respective country at a later date. To obtain a Carnet ATA a fee has to be paid at the respective Chamber of Commerce (IHK) as well as a premium remitted to Hermes Credit Insurance corp. (Hermes Kreditversicherungs AG).
How high the premium will be depends on the value of the goods listed in the Carnet (see chart). Instead of a Carnet ATA, a surety can be presented as a security for the imported goods.
A customs guarantor licensed by the country is responsible for the surety. In this case, the import duties have to be deposited at the customs authorities in cash.