Customs Procedures under the A.T.A. Carnet System

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2. Customs Procedures under the A.T.A. Carnet System

Customs Procedures under the A.T.A. Carnet System 

An A.T.A. CARNET is an international customs document used as a substitute for import and export declarations, re-importation certificates, and transit documents. It also serves as a financial guarantee for duties and taxes on temporary imports, which are duty-exempt under the A.T.A. Convention.

An A.T.A. Carnet document consists of 4 parts:

• Front and Back Covers (Green) and Extension Sheet (White)
• Exportation and Re-importation Vouchers/Counterfoils (Yellow)
• Importation and Re-exportation Vouchers/Counterfoils (White) and 
• Transit Vouchers/Counterfoils (Blue)

1. Eligible Goods under the A.T.A Carnet System

(1)   Professional equipment required for representatives of the press, radio, or television broadcasting organizations. 

(2)   Professional equipment required for the production of cinematographic films. 

(3)   Other professional equipment, including:

o   (3.1) Equipment for manufacturing, testing, operating, inspecting, controlling maintaining, or repairing machinery, industrial plant, and transport vehicles.

o   (3.2) Equipment necessary for business executives, business efficiency consultants, productivity experts, accountants, and members of similar professions.

o   (3.3) Equipment necessary for topographic and geographical surveyors

o   (3.4) Instruments and apparatus necessary for medical practitioners, surgeons, veterinarians, and midwives.

o   (3.5) Equipment necessary for entertainers, theatrical companies, and orchestras, including all items used for public or private performances.

(4)   Goods imported for display or demonstration at exhibitions, trade fairs, or meetings.

(5)   Goods imported for use in connection with the display or demonstration of foreign products at exhibitions, trade fairs, or international conventions.

(6)   Equipment and apparatus, including interpretation equipment, sound and image recording apparatus of an educational, scientific, or cultural matters, for use at international meetings. 

(7)   Small-value representative samples imported for complimentary distribution to attendees at exhibitions, trade fairs, or conventions.

(8)   Goods imported strictly for demonstration purposes that are inherently consumed or destroyed in the course of such demonstration. 

(9)   Low-value materials utilized in the construction, decoration, and temporary fitting of display stands or exhibition booths. 

(10) Printed matter, catalogues, trade notices, price lists, advertising posters, calendars, and photographs. 

(11) Files, records, administrative forms, and related documents imported for use at international meetings. 

(12) Commercial samples imported for display or demonstration with a view to soliciting orders for similar goods. 

(13) Positive advertising films not exceeding 16 mm in width, showing the nature or operation of products or equipment whose features cannot be adequately demonstrated by samples or catalogues alone. 

(14) Scientific equipment and instruments imported for scientific research or educational purposes, together with spare parts therefor.

(15) Technical tools designed for the maintenance, testing, measurement, or repair of scientific equipment utilized in scientific research or education. 

Note: Certain goods specified above remain subject to regulatory restrictions, qualifications, criteria, and specific conditions, stipulated under the relevant international conventions and national customs regulations.

2. Exportation Procedures under the A.T.A. Carnet System

2.1    Standard Operating Procedure for Export Clearance under the A.T.A Carnet System 

(1)  The exporter shall submit the Yellow Exportation Form—comprising both the Exportation Counterfoil and the Exportation Voucher—duly completed, together with the required supporting documents, at the customs office of export. Presentation of a commercial invoice or packing list is waived, but the exporter must declare full details directly on the Yellow Exportation Form for customs verification and certification.

(2)  The customs officer shall verify the documentation and issue a duty exemption or duty payment reference number (if applicable). All documents shall then be returned to the exporter to proceed with goods inspection, clearance, or duty payment, as appropriate.

2.2        Important Notes on Export Clearance under the A.T.A Carnet System 

(1) The Yellow Exportation Voucher serves in lieu of a standard export declaration, while the Yellow Exportation Counterfoil functions as the Re-importation Certificate.

(2) Importers and exporters may utilize the A.T.A. Carnet as a guarantee for duties, taxes, and related charges for temporary importations, subject to the scope of the applicable international conventions.

(3)  The export licensing shall be conducted in accordance with the following criteria:

(3.1) Goods exported under the Yellow Exportation Form intended for subsequent re-importation must be accompanied by standard export permits if required by applicable laws or regulations at the time of export.

(3.2) Goods temporarily imported and subsequently re-exported using the White Re-exportation Form normally utilize the original import permit, which specifies the export deadline, thus serving as a combined import and export permit.

(4)  As A.T.A. Carnets are issued without duplicate copies, in the event of destruction, loss, or theft, the importer may request a replacement document from the issuing Chamber of Commerce.

3. Re-importation Procedures under the A.T.A. Carnet System

Standard Operating Procedure for Re-importation Clearance under the A.T.A Carnet System 

(1)  The importer shall submit the duly completed Yellow Re-importation Form—comprising both the Re-Importation Counterfoil and the Re-Importation Voucher— along with the release order and supporting documentation to the customs office of entry.

(2)  The customs officer shall examine the documentation against original export records. If compliant, duty exemption shall be granted. The complete document set shall be returned to the importer to coordinate with the Customs Service Division for the release of goods from customs custody.

4. Importation Procedures under the A.T.A. Carnet System

4.1 Standard Operating Procedure for Import Clearance under the A.T.A. Carnet System 

(1) The importer shall submit the White Importation Form—comprising both the Importation Counterfoil and the Importation Voucher—duly completed, along with supporting documents, at the customs office of entry.

(2) The customs officer shall inspect the documentation and issue a duty exemption or duty payment reference number (if applicable). The document set shall be returned to the importer to settle duties (if any) or to contact the Customs Service Division for the release of goods from customs custody.

4.2        Important Notes on Import Clearance under the A.T.A. Carnet System

(1)  Goods admitted under an A.T.A. Carnet must strictly fall within the eligible categories established under the system. Goods imported for other purposes (e.g., industrial processing or repair) are ineligible. Importers are strictly prohibited from adding supplementary items to the White Importation Form post-issuance.

(2)  An A.T.A. Carnet is valid for one (1) year from its date of issuance. Goods admitted under the Carnet must be re-exported within six (6) months from the date of importation, provided this period does not exceed the validity period of the Carnet document itself.

(3)  The Green Front Cover specifies the contracting member countries and the designated guaranteeing association.

(4)  If temporarily admitted goods are not re-exported within the prescribed timeframe or if temporary admission conditions are breached, the Board of Trade of Thailand (as the national guaranteeing association) shall be liable for payment of import duties and charges to the Customs Department up to an amount not exceeding the import duty plus 10 percent. Any residual liability exceeding this limit shall be recovered directly from the importer.

(5)  The A.T.A. Carnet documents, or parts thereof, imported or exported to serve as security documents, shall be granted full exemption from customs duties.

5. Re-exportation Procedures under the A.T.A. Carnet System

Standard Operating Procedure for Re-exportation Clearance under the A.T.A. Carnet System

(1)  The exporter shall submit the White Re-exportation Form—comprising both the Re-Exportation Counterfoil and the Re-Exportation Voucher—duly completed, together with supporting documents, at the customs office of export.

(2)  The customs officer shall verify the documentation and issue a duty exemption or payment reference number (if applicable). The entire document set shall be returned to the exporter to pay any applicable charges or presented to the Customs Service Division for physical inspection and discharge from customs custody.