The ATA Carnet System
A Simplied Customs Procedure for Temporary
Admission of Goods into a Foreign Country
Updated May 2017
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THE ATA CARNET MUST BE RETURNED TO THE CHAMBER AFTER USE
For further information on the issue and use of ATA Carnets please contact:
International Trade and Investment Centre
Chamber of Commerce and Industry of Western Australia
180 Hay Street, East Perth WA 6004
T: 08 9365 7717
F: 08 9365 7616
Disclaimer
This information is current as at May 2017.
CCIWA has taken all reasonable care in preparing this Manual, which is provided as a guide only. The contents
of this publication do not constitute legal advice and should not be relied upon as such. Specic advice for your
situation should be sought from a CCIWA International Trade Consultant before any action is taken. CCIWA
does not accept responsibility for any claim that arises from any person acting or refraining from acting on the
information contained in this Manual.
Copyright
Chamber of Commerce and Industry of Western Australia Limited (ACN 099 891 611)
This document is subject to copyright. Its reproduction and use outside its intended purpose is not permitted
without prior written permission.
© Chamber of Commerce and Industry of Western Australia 2019. All rights reserved.
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An ATA Carnet is a standard international customs document issued by the Chamber in accordance with the ATA
Convention. Administered by the World Customs Organization (WCO), an ATA Carnet permits duty-free temporary
import of goods for up to one year. The initials “ATA” are an acronym of the French and English words “Admission
Temporaire/Temporary Admission”.
An ATA Carnet eliminates the delays encountered in making a Customs declaration and the need for raising bonds
or depositing duties at Customs posts in dierent countries. It provides on-the-spot adequate security for the
payment of any duties and other taxes should the goods not subsequently be reexported and is generally the
method is preferred by Customs Authorities.
What goods qualify?
(a) Commercial samples
(b) Goods for international exhibitions, conferences and lectures
(c) Professional equipment such as:
Articles for meetings for a charitable purpose or to promote any branch of learning. Articles for art; sport; religion; etc;
equipment for the press; sound and television broadcasting equipment; musical instruments; costumes; scenery and
other stage properties, plus cinematography equipment for use by surgeons, archaeologists, zoologists, entertainers,
lecturers, etc; vehicles (for commercial or racing purposes only)
If you are unsure of whether your goods qualify, please contact the Chamber.
Countries that recognise Carnets
European Union Countries
*
Albania Hong Kong Malaysia Singapore Austria Latvia
Andorra Iceland Mauritius South Africa Belgium Lithuania
Bahrain India Mexico Sri Lanka Bulgaria Luxembourg
Belarus Indonesia Moldova Swaziland Cyprus Malta
Brazil Iran Mongolia Switzerland Czech Rep. Netherlands
Bosnia Israel Montenegro Taiwan
**
Denmark Poland
Botswana Japan Morocco Thailand Estonia Portugal
Canada Kazakhstan Namibia Tunisia Finland Romania
Chile Korea (Rep. of) New Zealand Turkey France Slovakia
Cote d’Ivoire Lebanon Norway Ukraine Germany Slovenia
China Lesotho Pakistan UAE Greece Spain
Croatia Macau Russia USA Hungary Sweden
Gabon Macedonia Senegal Ireland UK
Gibraltar Madagascar Serbia Italy
Notes:
* European Union Countries - treated as one market
** Taiwan Processed through the Victorian Employers’ Chamber of Commerce & Industry - Treated as a completely separate Carnet, separate fees and deposit apply.
What is an ATA Carnet?
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You must complete the following steps to obtain a Carnet:
1. Complete and submit an application form to the Chamber;
2. Provide any additional information and evidence requested by the Chamber;
3. Pay the service fees; and
4. Pay the security bond or the indemnity insurance premium.
Application Form
A scanned copy of the completed application form will only be accepted to facilitate the preparation of the Carnet.
An application form with an original signature must be produced when collecting the Carnet. A signed form
constitutes an undertaking:
1. The goods will be returned to Australia during the period of validity of the Carnet.
2. For goods that are not returned to Australia during the period of validity of the Carnet, the applicant is
responsible for payment of all import duties, taxes and charges imposed by the Customs authorities in the
country of importation and Australian authorities and any other costs which the Chamber incurs as a result
of the non-observance of the Carnet conditions.
3. To indemnify and reimburse the Chamber for any sum it is called upon to pay any person in connection
with goods not returned to Australia during the period of validity of the Carnet or the non-observance of the
Carnet conditions.
4. To observe all the provisions or regulations in force in both the country of export and of import.
5. Take any actions directed by the Chamber to resolve any dispute.
6. To pay the Carnet Resolution Fees if the Chamber is required to undertake any work in connection with goods not
returned to Australia during the period of validity of the Carnet or the nonobservance of the Carnet conditions.
The person signing this undertaking must be in a position of authority to sign such an undertaking on behalf of
their company.
Service Fees
Upon receipt of the application form, the Chamber will determine the services fees, security bond or indemnity
insurance premium. Applicants will be advised by email of these charges and when the Carnet will be ready for
collection.
Service Fees (as of 1 May 2017) Members Non Members
Basic Fee including 1st Country $297.00 $440.00
Additional country/transit (i.e. Entry & Exit Overseas) $ 40.70 $ 58.30
Additional Trips (i.e. Entry & Exit Australia) $ 70.40 $128.70
Cancellation Fee
*
$139.70 $139.70
Amendment Fee
**
(Re-type/re-print) $139.70 $139.70
Urgency Fee (3 full working days required) $231.00 $289.30
Urgency Fee (24 hours) $347.60 $462.00
Service Fees Notes:
* Cancellation Fee will be charged if the Carnet is cancelled after being processed
** Amendment Fee will be charged if any changes/additions/deletions are made to the Carnet after being processed.
Carnets issued for commercial samples and goods for exhibition, the service fee is classied as an eligible expenditure under Austrade’s Export Market Development
Grants Scheme.
Procedures to obtain an ATA Carnet
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Security Bond or Indemnity Insurance Premium
In addition to the service fees, the applicant must lodge a security bond or pay an indemnity insurance premium.
Security Bond
A security bond is required to ensure that if a Carnet is not complied with, the Chamber has sucient funds
available to pay all relevant duties and taxes on the importation of goods into each country.
The Chamber will calculate the security bond as follows:
• where the duty and taxes imposed by the country to be visited are available, the security bond will be the
highest assessment of duty and taxes that would be charged on the importation of the goods plus 20%; or
• where the duty and taxes imposed by the country to be visited are not available, the security bond will be 50%
of the declared value of the goods.
Where the applicant intends to visit multiple countries, the security bond will be calculated based on the country
with the highest duty and taxes.
The security bond may be paid in the form of cash, bank transfer, bank cheque payable to the Chamber or bank
guarantee in favour of the Chamber. (The bank guarantee shall be unlimited as to time.)
Refund of Deposit
The Chamber will return the security bond when it is satised that the Carnet, upon its return, has been completed
correctly and the goods have been returned to Australia or the correct duties and taxes have been paid on
any goods not returned to Australia. Counterfoils must be intact, signed and stamped by the relevant customs
authority and any unused vouchers returned.
Please note that Customs in the country of import may take up to 13 months from the time of expiry of the Carnet
to make a claim for duties and taxes. The Chamber may not return the security bond before this date if the dispute
has not been resolved.
If the security bond is returned and an unforeseen liability arises, the applicant must indemnify and reimburse the
Chamber for this liability.
Indemnity Insurance Premium
An indemnity insurance premium is an alternative to a security bond. It assists applicants who have insucient
accessible funds for a security bond or who wish to keep funds unencumbered.
The applicant pays a non-refundable premium calculated as a percentage of the security bond, which indemnies
the Chamber against claims for the payment of duties and taxes. The applicant remains responsible for payment
of any claims from Customs authorities and Australian authorities.
To take up this option the “ATA Carnet Indemnity Insurance Premium” form on Page 10 must be completed.
The Indemnity Insurance Premium may be paid as follows: cash, Visa/MasterCard, bank cheque payable to the
Chamber. The Chamber may at its discretion refuse to issue an indemnity insurance premium.
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Carnet Dispute Resolution
If there is any dispute in relation to a Carnet, the fees and charges detailed below may apply. The types of
situations where a dispute may arise include where:
(a) the Carnet is used incorrectly;
(b) for any reason, the Chamber is required to negotiate with Customs or other authorities; or
(c) some/all goods are not returned to Australia within the Carnet validity period.
Carnet Resolution Fees will be charged by the Chamber on an hourly basis if the applicant does not comply with
any condition of the Carnet or the Chamber is required to negotiate with any authority on behalf of the applicant.
The Carnet Resolution Fees apply even if the applicant noties the Chamber that they do not intend to comply with
the Carnet terms.
Administration Fee
A minimum fee of $120 plus GST applies to commence the Carnet dispute resolution process.
Carnet Resolution Fees
If more than two hours of the Chamber’s time is required to resolve the Carnet dispute, the following additional
fees will apply. The fees will be charged as follows:
• Administration Fee $60.00 per hour
• Consultant Fee $120.00 per Hour
Description of Goods for the General List
The general list contains all of the equipment the applicant intends to export under the Carnet. The items listed
on the general list must be described individually in detail with weight, value, model, colour, seria numbers etc
for easy identication by Customs. Goods comprising of several separate parts (including spare parts and
accessories) may be given a single item number.
General descriptions of goods cannot be accepted, for example: “machinery”, “apparel”, “jewellery”, etc.
The list of goods covered by the Carnet may not include consumable items such as paints, cleaning materials and
leaets which will be either given away or used abroad.
Contact the Chamber to obtain a template General List for your Carnet.
The applicant may not make any additions or alterations to the general list once the carnet has
been issued.
The general list must be typed and can be emailed separately as a word document or excel spreadsheet as long
as it contains the same headings as on the general list included in this application and is in a workable format.
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Separate Insurance
A Carnet, security bond or indemnity insurance premium are not indemnities or insurance against loss of goods by
theft or accident nor the liability for duties and taxes on them. It would be prudent for the applicant of a Carnet to
take out insurance to cover those liabilities.
Export Compliance
A Carnet does not supersede statutory export requirements and regulations. When required by Customs, the
applicant would be obliged to conform to all requirements and regulations.
Inspection of Goods prior to passing through Customs
Not all Customs posts are open 24 hours a day for processing Carnets. In order to avoid delays, it is recommended
that the applicant make prior arrangements with Customs for inspection of Carnet goods if required. In Australia,
this can be arranged by contacting Australian Customs on 1300 363 263 or via their website.
The onus is on the applicant to ensure that all counterfoils and vouchers have been stamped correctly. To prevent
loss, the Carnet document should not be packaged with the goods.
Terms of Issue
The Chamber reserves the right, at all times, to refuse to issue a Carnet to any applicant.
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TO WHOM IT MAY CONCERN
The following individual/company and their agents are authorised to act on
my behalf for the purpose of dealing with ATA Carnet AU-P________ issued
by the Chamber of Commerce and Industry of Western Australia Limited
under the appropriate International Convention, and guaranteed by the
Victorian Employers’ Chamber of Commerce and Industry, and deliver to
Customs any documents required in connection with said Carnet:
Agent/individuals name
Full Address
Contact person (if available)
Signature of Applicant
Applicant’s Name
Position
Company Name
Address
Authority of clearing a Carnet
An ATA Carnet may be issued in the name of an individual or company. However, in situations where the applicant
is not personally clearing the goods through Customs, any person/agent (i.e. freight forwarder/customs broker)
may use it provided the user carries a Letter of Authority. It is also important to include the clearing agents in the
country of import if they are dierent to the agents clearing the goods in Australia.
A Letter of Authority does not allow the freight forwarder/customs broker to sign the front cover of the
Carnet. The front cover page must only be signed by the authorised representative of the applicant (usually the
same person who signs the application form).
A sample Letter of Authority is illustrated below, and it should be typed on the applicant’s letterhead:
Letter of Authority/Power of Attorney
ATA Carnet Application Form
Carnet No. AU/P
Full name of company
Street Address
Phone Contact ABN
Nature of Business
Full name of applicant/s to use Carnet (include clearing agents if appropriate)
Countries for which Carnet is required (including transits)
Intended use of goods
Bankers reference and address
Period for which carnet is required (Maximum 12 months)
Date Carnet is required by (this will be your collection date)
DECLARATION
I, for and on behalf of
UNDERTAKE to return the goods listed on the general list to Australia prior to the Carnet expiry date. Further to that, the goods
will also be re-exported from any country into which they have been temporarily imported WITHIN SUCH PERIOD AS STIPULATED
BY ANY CUSTOMS. And further declare that the value is the true commercial value of these goods and that they will not be used for
commercial gain.
I declare that the above particulars and those in the general list are true and correct, and agree to return the Carnet to the Chamber
immediately after use.
In the event that the goods are not repatriated, for whatever reason(s) and within such period, I UNDERTAKE
1. To pay the Customs Authorities of the country of import all duties and/or taxes involved in the nal importation of such goods,
and to observe all the provisions in force under the terms of the Customs regulations and requirements both of Australia and of
the country of import;
2. Agree that the security paid may be used to reimburse the Chamber in respect of duties, taxes and/or other charges which may arise
in the regularisation of the carnet;
3. To pay the Chamber any sum or sums the Chamber is called upon to pay to the Guaranteeing Body in the country of import in
respect of duties, taxes and/or other charges which may arise in the regularisation of the carnet;
4. To take sole responsibility for any negotiations with, or proceedings against, Customs Authorities or any other person, which may
arise out of a claim for payment of import duties, taxes and/or other charges;
5. To reimburse the Chamber for any legal costs, shortfall or other expenses incurred by the Chamber in consequences of, associated
with or related to the issue of the Carnet.
I have read and understood the conditions of this application, and declare that the above particulars and those in the list of goods
attached are true and correct and I undertake to return the Carnet to the Chamber after use.
Date: Signed: Title/Position:
Return to:
Chamber of Commerce and Industry of Western Australia
180 Hay Street, East Perth WA 6004 |PO Box 6209, East Perth WA 6892
Indemnity Insurance Premium Application Form
Full name of company and Address Bankers Name and Address
ABN No Countries for which cover is required
Tel
Fax
Email
Contact Name Nature of Business/Brief description of goods
Date cover required from
Duration up to (Please X as applicable)
3 months 6 months 12 months
Total Value of the Goods AUD $ Indemnity Value AUD $
Issuing Chamber (Please X to indicate Issuing Chamber)
Melbourne Sydney Perth Brisbane Adelaide
Benets to the Carnet Holder are:
• “While You Wait” processing and issue
• No “Freezing” of assets or funds
• Minimum Indemnity Insurance Premium $150
• This indemnity insurance premium enables to you to temporarily export your goods without lodging a bank cheque, cash or
guarantee from an approved bank as security.
• This proposal form is not in respect of an insurance policy and failure to observe foreign and Australian Customs requirements
relating to the Carnet may render you liable to a claim.
Terms & Conditions of the Indemnity Scheme
1. This form should be sent at once by e-mailing / fax / post to the below (for the attention of the Carnet ocer) NB: No documents
will be issued until signed Application Form is received and accepted.
2. It is acknowledged and clearly understood that this Insurance Indemnity Premium, if taken up, does not relieve you of paying duty,
sales tax or any other charges should the necessity arise. Underwriters are entitled under the indemnity to recover from you any
amounts they pay out under the insurance policy.
3. The applicant declares that duty, sales tax and any other charges covered by this Indemnity Insurance Premium are in respect of
goods for temporary importation only.
4. Please provide an ABN number for the Chamber’s records.
5. Payment must accompany the application form upon pick up of Carnet.
6. The Carnet must be returned on or before 7 days after the expiry date.
7. The Carnet holder must pay the security bond value and any additional fees and charges if the Carnet is returned incorrectly completed.
Date: Signed: Title/Position:
Note that signatories must be a company employee or duly authorized
TO BE COMPLETED BY THE CHAMBER
Premium Payable: Plus GST
Total Payment Date Paid Carnet Number Authorised
