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Hello, it’s IINO.
In this video, I would like to talk “About ATA Carnet.”
What ATA Carnet Is
Customs agents may have heard of the word carnet but may not be familiar with the term in general.
If you know what it is about ATA Carnet, you will have a chance to come up with an idea of how to use Carnet instead of doing this as a normal import and export.
So, let’s get started.
First, what is ATA Carnet?
ATA is a combination of French and English acronyms, meaning “temporary import.”
There is a customs treaty for temporary imports called ATA Convention and carnet means pocketbook in French.
In other words, it is a customs clearance handbook for temporary imports provided that the goods listed in the handbook are re-exported within the validity period.
ATA Carnet Temporary Importation refers to the ease of duty-free temporary import clearance at a foreign country’s customs.
It is used for items such as occupational tools, product samples, and so on, which are brought into a foreign country on a temporary basis.
For example, let’s say you are hand-carrying an expensive machine for inspection and taking it to another country.
If you do not want to be charged high taxes when you bring it back, even though it is your own company’s machine, you can use ATA Carnet to avoid the taxes and import it smoothly.
Generally, import procedures involve customs duties and import consumption taxes.
ATA Carnet is a document that can simplify the customs clearance process.
It can be used for one round trip such as when goods are exported from Japan to another country and returned.
It can also be used when goods are transferred from one country to another, such as from Japan to Country A, then to Country B, and then to Country C.
Types of Carnet
There are two types of carnet, ATA Carnet and SCC Carnet.
ATA Carnet has about 100 major countries in the world as members and is used for temporary imports between member countries.
SCC Carnet can be used between Taiwan and Japan.
Use of ATA Carnet
When using ATA Carnet, apply to the relevant agency in the country to have it issued.
Once the goods are registered with this association and ATA Carnet is applied for and issued, imports and exports can be declared by submitting this ATA Carnet to customs and if the imports and exports are within the period, they will be exempt from taxes.
Fee of ATA Carnet
There is an issuance fee to apply for ATA Carnet.
In the case of Japan, it is also necessary to provide collateral and pay a collateral measure fee.
Providing collateral allows you to receive tax exemption so if you are unable to re-export on time and import taxes are due, this association will make the payment on your behalf.
Use of ATA Carnet
ATA Carnet is convenient for temporary importation, but there are certain uses for which Carnet is approved.
Here I use the case of importing into Japan as an example.
・Exhibitions, international events, international conferences
・The goods must be returned to Japan within one year
・Destination country of export must be a signatory to ATA Convention
There are also conditions under which ATA Carnet cannot be used.
・Items that will not be brought back to Japan
・Items that change in shape or characteristics from the time of export
・Consumables, foodstuffs and zero price
・Items that are to be repaired or processed
・Items that cannot be imported or exported according to the laws of each country
・Large excavators and other items that lead to the destruction of nature
Make sure that you meet the criteria for use and that you are not in a condition where you cannot use the product.
Submit ATA Carnet
For using ATA Carnet for importing to Japan, submit ATA Carnet to the customs office and receive a note of import permission.
When carrying occupational tools, etc., the actual user submits the carnet to customs.
In case of sending goods separately, the customs agent submits ATA carnet to customs for clearance.
When you have finished using ATA Carnet, return it to Japan Commercial Arbitration Association and only the security fee will be refunded.
How was it? In this video, I have explained ATA Carnet.
ATA Carnet is a system that allows duty exemption at the time of temporary importation assuming that the product is to be re-exported.
Carnet itself must be applied for and prepared before importing or exporting. However, there is no need to prepare customs documents for the actual import or export and no import tax is charged.
This is an easy tax exemption system, so make good use of it.
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That’s all for this time. Thank you very much!
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