text: Carnet usage The ATA Carnet allows the business traveller to use a single document for clearing certain categories of goods through customs in several countries without the deposit of import duties and taxes. 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. The main benefits can be summarised in:
  it simplifies customs clearance of goods in exporting and importing countries by replacing customs documents that would normally be required;
  it provides a financial security for customs charges potentially due on the goods that will be used in the countries visited;
  it helps to overcome language barriers and having to complete unfamiliar customs forms;
  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.
  ATA Carnet composition
  The ATA Carnet comprises a front and back cover within which are counterfoils and vouchers for each country to be visited or transited. The vouchers act as receipts for entry and re-export in foreign countries and are kept by foreign customs officials. The counterfoils are stamped by the foreign customs services and act as the carnet holders receipt. ATA Carnets are in A4 paper format.
  Covering pages
  These pages contains all information about goods, users, issuing data, guaranteeing associations and notes on the usage.
  They are kept in the Carnet at all times.