An ATA carnet is a contractually recognized customs document from 75 countries, including all EU countries, that simplifies and speeds up clearance when goods are temporarily imported into a country under the ATA agreement.
The maximum validity of a carnet is one year. It cannot be extended.
With the ATA carnet, goods that are only to be brought abroad temporarily can be imported without depositing the foreign import duties (import duty, import sales tax and other duties and taxes to be levied on import).
According to the international agreements, professional equipment, samples and exhibition goods are permitted.
However, there are some restrictions for professional equipment, about which the respective CCI provides information. The ATA Carnet cannot be used for things that remain abroad, such as brochures, advertising material or refreshments. For goods that are used abroad for film productions, the import duties in the respective country must be paid retrospectively. Fees for the issuing of an ATA carnet must be paid to the respective Chamber of Commerce and an insurance fee for a deposit insurance by Euler Hermes Deutschland AG . The amount of the fee depends on the value of the goods recorded in the carnet.
Instead of an ATA carnet, a guarantee from a customs guarantor approved in the country can also be presented as security on import. The import duties are then to be deposited in cash at the customs office .