|
Jointly administered by the (World Customs Organization ) (WCO) - www.wcoomd.org and the (International Chamber of Commerce ) through its World Chambers Federation, the ATA Carnet is an international customs document that permits the tax-free and duty-free temporary export and import of goods for up to one year. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due. Failure to re-export all or some of the goods listed on the Carnet results in the payment of applicable duties and taxes. Failure to remit those duties results in a claim from the foreign customs service to the importer's home country. The acronym ATA is a combination of French and English terms "Admission Temporaire/Temporary Admission." In 2012, over 175 000 Carnets were issued internationally for goods valued at over US$ 20 billion. ==History and administration== In 1961 the World Customs Organization (WCO), then known as the Customs Cooperation Council (CCC), adopted the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention). More specific conventions for each type of applicable good were subsequently worked out and agreed on by the CCC. Today, WCO administers the international conventions. In 1990, the Istanbul Convention was adopted; it combines in one single instrument the various conventions on the temporary admission of goods. As of 2013, there are 63 parties to the ATA Convention and 64 parties to the Istanbul Convention. ICC administers the international guarantee chain of national guaranteeing organizations. This chain provides reciprocal guarantees assuring member customs administrations that duties and taxes will be paid when claims arise. Appointed by each participating member's government, the national guaranteeing organizations administer Carnets in their territories. All member national guaranteeing organizations are listed in ICC's ATA Carnet Website: (www.atacarnets.org ). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「ATA Carnet」の詳細全文を読む スポンサード リンク
|