Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods.
A.T.A. Convention – the International Customs Convention on the A.T.A. (Admission Temporaire / Temporary Admission) Carnet for the Temporary Admission of Goods.
Goods that qualify for temporary importation are normally documented on Form E29B,Temporary Admission Permit. However, these goods may instead be documented on a carnet.
Carnets are international customs documents designed to simplify and streamline customs temporary entry procedures. Carnets are particularly useful for goods that will be imported into more than one country during the period for which the carnet is valid. A carnet replaces the national temporary entry documents, and it also guarantees duties will be paid if the imported goods are not re-exported in the time period allowed by the CBSA. Consequently, carnets eliminate the requirement to post security with the CBSA.
Carnets are not issued by the CBSA. In those countries that participate in the A.T.A. Convention, carnets are generally issued by the chambers of commerce. Each country has only one guaranteeing association but it may have more than one issuing association. Canada/Chinese Taipei Carnets are issued in Canada by the Canadian Chamber of Commerce and in Taiwan by the Taiwan External Trade Development Council (TAITRA).
Carnets are valid for a limited period (one year from the date of issue). A carnet cannot be accepted once it has expired. If goods are being re-exported after the expiry date, duty and taxes apply and are non-refundable.
Goods intended for sale, lease, processing, or repair are not permitted for temporary importation on a carnet.
Goods such as plants, food, and other consumable items that may be given away, disposed of, or used up are not permitted on a carnet.
Additions or substitutions to the general list are not permitted once the carnet has been issued, unless these changes have been authorized in writing by the issuing association.