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ATA carnet

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The ATA procedure is a customs procedure that allows the temporary importation of non-Union goods into the EU customs territory without payment of import duties and taxes, or the temporary exportation of Union goods from the EU customs territory. This procedure is carried out using an ATA carnet – an international customs document that serves as both a guarantee and a declaration.

This procedure is governed by the Convention on Temporary Admission (Istanbul Convention) (1990). Under the Istanbul Convention, the ATA carnet may be used for various goods (exhibits at exhibitions, events and fairs, commercial samples and professional equipment), with certain exceptions, such as vehicles imported otherwise than for display at exhibitions or events.

When the ATA procedure applies

The ATA procedure allows:

  • temporary importation of certain non-Union goods into the EU territory without payment of duties and taxes
  • temporary exportation of Union goods from the EU territory
  • transit of goods between customs offices
  • re-exportation of temporarily imported non-Union goods
  • re-importation of Union goods and their release for free circulation, where they were temporarily exported

Important: the ATA procedure may not be used for goods whose importation or exportation is prohibited under applicable legislation.

Documents to be submitted together with the ATA carnet

The following must be presented to customs together with the ATA carnet:

  • transport documents (waybill, CMR consignment note, SMGS consignment note, CIM consignment note, air waybill, bill of lading or other)
  • an identity document of the ATA carnet holder or their authorised person
  • where prohibitions or restrictions apply to the goods – the relevant licences, permits or certificates

Customs may also request other documents (e.g. contracts, invoices).

Customs requirements and liability

  • All documents submitted together with the ATA carnet must be valid
  • Where customs seals or marks have been tampered with, evidence of the identity of the goods may be required
  • Where the identity of the goods cannot be established, the ATA procedure is considered to have been incorrectly applied, and the carnet holder may be subject to a tax liability
  • Administrative liability rests with the person who signed box F of the ATA carnet

Temporary admission authorisation

  • Presentation of the ATA carnet to customs is considered to be an application for authorisation to apply the temporary admission procedure
  • Acceptance of the carnet by customs and release of the goods constitutes the granting of authorisation for temporary admission

Carrying out transit using an ATA carnet

Two transit voucher sections are used in the EU:

Office of departure:

  • detaches transit voucher No. 1
  • completes box H (columns A–D)
  • enters the details of the office of destination (box H, column E)
  • completes the transit counterfoil

Office of destination or exit:

  • detaches transit voucher No. 2
  • completes box H (column F)
  • enters remarks in column G
  • sends the voucher to the office indicated in box H, column E
  • completes the transit counterfoil

Who issues ATA carnets

In Lithuania, the functions of both the issuing and guaranteeing association are performed by the Lithuanian Chamber of Commerce, Industry and Crafts Association, which acts as:

  • the issuing association – authorised to issue ATA carnets
  • the guaranteeing association – guarantees coverage of any potential tax liabilities where the procedure is incorrectly applied

Legal basis

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