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Cargo Clearance with Temporary Admission(ATA Carnet)

1. Requirements for Cargo Clearance with ATA Carnet

(1) Cargoes from countries that have reached agreements, protocols, memoranda or treaties on ATA Carnet with ROC government include:

America

United States(US)、Canada(CA)

European

Norway(NO)、Sweden(SE)、Finland(FI)、Ireland(IE)、Great Britain(GB)、France(FR)、the Neverlangs(NL)、Belgium(BE)、Luxembourg(LU)、

Denmark(DK)、Germany(DE)、Switzerland / Confoederatio Helvetica(CH)、Czech Republic(CZ)、Austria(AT)、Slovenia(SI)、Croatia(HR)、Poland(PL)、Slovak Republic(SK)、Hungary(HU)、Estonia(EE)、Latvia(LV)、Lithuania(LT)、Romania(RO)、Bulgaria(BG)、Portugal(PT)、Spain(ES)、Italy(IT)、Greece(GR)、Malta(MT)、Cyprus(CY)

Asia

Japan(JP)、Korea(KR)、Malaysia(MA)、Singapore(SG)、India(IN)

Oceania

Australia(ALI)、New Zealand(NE)

Middle East

Israel(IL)

Africa

South Africa(SA)

Except Poland and Malta, the other members of E.U. are allowed to launch “Cargo Clearance with ATA Carnet” bilaterally.

(2) ATA Carnet shall be issued by the agencies defined in the said terms.

(3)Items subject to ATA Carnet

  1. Professional instruments and equipment
  2. Goods for display or use at exhibitions, international fairs, meetings, or other similar events
  3. Commercial samples imported for display or demonstration in business solicitation campaigns
  4. Other goods prescribed by treaties or agreements under the provisions of the preceding paragraph Such goods shall not include tobacco and alcohol, perishables and depletable or consumable goods, goods that are not intended for re-exportation, goods subject to import or export control, or goods imported for processing or repair.

2. Format of ATA Carnet

(1)The format of ATA carnet shall be in accordance with the provisions of international covenant unless otherwise provided in the treaties or agreements signed between the Republic of China and foreign countries.

(2)Contents of such Carnet shall be expressed in English, or presented in the language of the issuing country in parallel with English.

(3)The ATA Carnet includes four types. All but the first type have two sheets. Each sheet consists of two parts, the voucher and the counterfoil.

  1. The first type is the principle page of the Carnet, which includes the Applicant and Guaranteeing Association information. The Applicant/Holder can present it to the Customs of the export country for Customs clearance. The Customs must validate the Carnet by signing and stamping the column of “certificate by Customs Authorities”. After the completion of the clearance, the first type will be return to the Applicant/Holder.
  2. The second type includes an exportation sheet and a re-importation sheet. The former is used for export clearance of goods in the Carnet-issuing country, while the latter is used for reimport clearance of goods when the goods are re-imported to the Carnet-issuing country.
  3. The third type includes an importation sheet and a re-exportation sheet. The former is used for import clearance of goods when the goods are being imported; while the latter is used for re-export clearance in the Customs of importation after the goods is imported.
  4. The fourth type includes two sheets, which are used for the clearance of transit goods in the Customs of importation and the Customs of destination respectively.

3. Required Information in the ATA Carnet

(1)The countries(or territories)where the ATA Carnet is applicable.

(2)The name of the guaranteeing association.

(3)The period of re-exportation of the goods.

(4)Descriptions of the goods.

(5)Expiry date: permit shall expire within a year after the issuance and no extension is allowed.

(6)The name of the Holder: a natural person or a juridical person and their address.

(7)The name of the Represent: a natural person or a juridical person and their address.

(8)The means of transportation: the name of the vessel or flight number, the ports of loading and destination.

4.Other regulations for ATA Carnet

(1)Users of ATA Carnet shall not need to fill out the import, export declaration or transshipment application forms. For cargo carried by a traveler, he/she shall fill out a traveler customs declaration.

(2)Re-export of cargoes imported with the ATA Carnet shall not be liable for any related duty, tariff, and inland taxes prior to the permit expiry date, except for the fees payable according to ‘The Regulations Governing the Collection of Customs Service Charges’.

(3)Either the Applicant or Holder of ATA Carnet is regarded as the Applicant of cargo clearance and taxpayer.

(4)Taiwan External Trade Development Council (the TAITRA) issues and certifies ATA Carnet in the ROC.

(5)On the condition of Applicants’ fraud and illegal use of permit, the Customs may, within a year after the expiry date of permit, request Applicants to pay duty, tariff and/or any inland tax levied on the cargo imported with an ATA Carnet that has been re-exported to other destinations.

(6)Appraisal of value of cargoes imported or re-imported with the ATA Carnet shall be based on the Customs Act.

(7)The Applicant or Holder shall pay all service charges for cargo clearance with the ATA Carnet, as defined in the Customs’ related regulations. Given the violation of the Customs AntiSmuggling Act, the Applicant /Holder shall be fined. The Customs shall inform the TAITRA of the wrongdoing and the TAITRA shall provide assistance if necessary.

(8)Cargoes re-imported after the expiry date of the ATA Carnet but prior to the deadline as defined in Article 53 of the Customs Act shall be released.

TEL: +886-3-383-4265 Ext.235

Issued:Clearance Division I Release date:2022-08-01 Click times:1870