A Carnet or ATA Carnet is an international customs document issued by 70 countries. It is presented when entering a Carnet country with merchandise or equipment that will be re-xported within 12 months.
Upon presentation, the Carnet permits the equipment or merchandise to clear customs without the payment of duties and taxes. Payment is not necessary because the Carnet guarantees that the merchandise or equipment will be re-exported within a year. Thus the use of a Carnet is a way of temporarily importing into foreign countries without payment of duties and taxes.

1. International Convention

In accordance with the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods, drawn up at Brussels by the Customs Co-operation Council in December 1961, and to which Ireland is a party, an approved international document, known as the A.T.A. Carnet, may be used as an alternative to other procedures for the temporary importation of certain goods.
The use of the A.T.A. Carnet is limited to importations of:

1. Professional Equipment Notice No. 1008 - Temporary Importation of Professional Equipment
2. Goods for display or use at an exhibition, fair, symposium or similar event Notice No. 567 - Temporary Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events
3. Teaching Aids and Scientific Equipment Notice No. 1840 - Temporary Importation of Educational and Scientific Equipment for Research or Teaching
4. Commercial Samples Notice No. 83 - Temporary Importation of Commercial Samples
5. Positive cinematograph films, printed and developed, intended for projection prior to commercial use Notice No. 1842 - Temporary Importation of Sound, Image or Data Carrying Media and Publicity Material

2. Exclusion of postal and Transit Traffic

A.T.A. Carnets will not be accepted for goods sent through the post or for goods in transit, including goods being moved under customs control between two points within the State.

3. Issue of A.T.A. Carnets

A.T.A. Carnets in the form prescribed by the Convention are issued in participating countries by issuing associations, approved by the Customs Authorities of the country concerned, to persons who wish to export goods temporarily from the country of issue to another country. The decision whether to issue a carnet is entirely a matter for the association.

4. Issuing and Guaranteeing Associations

The Dublin Chamber of Commerce (Incorporated), has been approved as the National Issuing and Guaranteeing Association in this country under A.T.A. carnet scheme. Particulars of approved Issuing Associations abroad may be obtained from them.
The contact details are:
Mr. Richard Brown,
Dublin Chamber of Commerce (Incorporated),
7 Clare Street,
Dublin 2
P: 01 6447201
E: richard@dublinchamber.ie

5. Purpose of A.T.A. Carnet

Production of an A.T.A. Carnet enables normal customs documentation and security for duty and value-added-tax chargeable on imports to be dispensed with but does not of itself permit duty-free importation not already allowable under existing provisions. Persons intending to import goods into the State under an A.T.A. Carnet are therefore advised to satisfy themselves that the goods will be eligible for duty-free importation (see paragraph 1 above).

6. Goods for Distribution or Consumption at Exhibitions

A.T.A. Carnets will be accepted for those classes of goods listed at paragraph 5 of Notice No. 567 which are not required to be exported. In such cases, the carnet provides the necessary security for due fulfilment of the conditions under which the goods are accorded duty free entry and must be presented for discharge in the normal way within the prescribed time limit.

7. Make-up of Carnet

The following particulars are specified in the carnet before it is issued, and cannot be altered afterwards –

1. Period of validity;
2. Holder;
3. Intended use of goods (this must be sufficiently detailed to show that the goods are eligible for the duty-free admission -see paragraph 1)
4. Countries for which valid;
5. Goods covered

8. Issue of Carnet

The relative particulars required on the front cover and in columns 1 – 6 of the reverse of the front cover of the carnet must be completed by the Issuing Association. Once the carnet has been issued, no extra items may be added although items may be deleted from it.
If the space on the cover is insufficient, continuation sheets in the approved form will be accepted if they are securely attached to the carnet and if each sheet bears the stamp of the issuing association. The sheets should bear particulars corresponding to those required in columns 1-6 of the reverse of the front cover.
The items enumerated on the reverse of the front cover of the carnet may be imported as a whole in a single consignment or at different times in two or more separate consignments.
Each item covered by the carnet should bear a number corresponding to the relative item number in the carnet list.

9. Splitting of Consignments

Goods covered by an A.T.A. carnet need not necessarily be imported or re-exported in one consignment. A separate importation voucher must, however, be produced for each consignment imported. Similarly, each time all or part of an import consignment is re-exported, a re-exportation voucher with cross reference to the relative import counterfoil number must be completed and, where part only of the items listed on such counterfoil is being re-exported, a declaration must be made on the re-exportation voucher concerning the remainder.

TEMPORARY IMPORTATION

10. Procedure at Importation

The importer should complete or have completed the itemised lists on the reverse of the relevant Importation voucher, indicating clearly the items which are being imported and must produce the goods to the Revenue Official for examination and clearance. If so required by the Revenue Official, he must supply a translation of the entered description.

11. Procedure at Re-exportation

Particulars of the goods should be declared on the reverse of the re-exportation voucher bearing the same identifying number as the importation voucher on which they were declared at importation and the goods must be produced to the Revenue Official for examination and clearance.
If the imported goods are not re-exported within the specified time and in accordance with the above sub-paragraph, or if the goods are used while in the State for a purpose other than as authorised, the appropriate import charges thereon must be paid immediately on demand.

TEMPORARY EXPORTATION

12. A.T.A. Carnets and Temporary Exportation

A.T.A. Carnets may also be used to cover the temporary exportation of goods to other countries. Information regarding the extent of the facilities available may be obtained from the Dublin Chamber of Commerce (Incorporated)

13. Procedure at Exportation

The exporter should complete or have completed the itemised list on the reverse of the relevant exportation voucher and he should produce the goods to the Revenue Official for examination and clearance.