The ATA Convention applies to goods exported temporarily with the intention of being reimported.
The ATA carnet was developed by the Customs Cooperation Council with the help of the International Bureau of Chambers of Commerce, operating at the International Chamber of Commerce in Paris. The legal basis for the use of ATA carnets are:
- The Customs Convention on the ATA Carnet for the Conditional Clearance of Goods (ATA Convention) drawn up in Brussels on December 6, 1961 (Journal of Laws No. 30 of 1969, item 242), referred to as the “ATA Convention.”
- Convention on Temporary Clearance, drawn up in Istanbul on June 26, 1990 (Journal of Laws No. 14 of 1998, item 61 and Journal of Laws No. 198 of 2002, item 1668), known as the “Istanbul Convention.”
Goods that may be transported under the ATA Convention include:
- trade samples,
- goods for fairs and exhibitions,
- professional equipment.
The ATA carnet is an international customs document that enables and streamlines temporary customs clearance. The user of the carnet does not have to fill out the SAD document (this is the universal statistical customs document used when carrying out formalities relating to customs procedures), customs declarations, or make deposits at the borders crossed.
ATA carnets cannot be used for food goods for sale or processing.
To make a carnet, it is necessary to know the route of travel and the number of items to be exported. Its validity period is 12 months.