In the case of a temporary use (temporary export) of goods it is important to ensure that the object in question returns to its country of origin, which can only be achieved if it is identified precisely. The same applies to a mere transit via a country outside the EU.
For these purposes, ATA Carnets are used (abbreviation of l’Admission Temporaire, ATA Carnet is a set of customs passes, hence the French word carnet – notebook). ATA Carnet is an international customs document that simplifies customs formalities in the event of a temporary use of goods beyond the border, i.e. in the event of a temporary export and re-import (return) of the goods to the country of origin. In the Czech Republic, ATA Carnets are issued by the Czech Chamber of Commerce. The Chamber of Commerce has many branches issuing ATA Carnets all over the Czech Republic.
The ATA Carnet is used as a document enabling to exhibit objects and samples and to transport professional equipment, provided that the items are transported beyond the border just temporarily and will return to the country of origin. The ATA Carnet is designed both for entrepreneurs and private individuals. It is valid for up to one year. The ATA Carnet first needs to be filled it, then stamped by the Chamber of Commerce and finally brought to the customs office where it is “opened”.
Temporary exportation without an ATA Carnet:
A temporary exportation must be settled at the border of the country of temporary importation (for instance at the border of Switzerland), where a customs deposit equalling 10 percent of the value of the transported item must be paid. The customs authorities thus secure the payment of the customs duty in case the item does not return from the country of temporary importation. Since this procedure – import upon a customs deposit – is very slow and inefficient, the solution to this situation has been unified internationally.
Where can I import goods temporarily using the ATA Carnet?
In order to unify the customs practice, the International Chamber of Commerce has introduced the ATA Carnet (under the Convention on Temporary Admission). The ATA Carnet can be used to transport of items via countries that have acceded to the Convention (Countries that have acceded to the Convention)
The ATA Carnet saves time and money. It does not require a customs deposit. It ensures fast customs clearance and easy handling of the exported goods. The certificate provided by customs authorities on the ATA Carnet is not subject to any fee. The issuance of the ATA Carnet is, however, a paid service. The amount to be paid depends on the total price of the cargo.