text: Recent developments In recent years the International Chamber of Commerce has been studying the possibility to digitize the ATA Carnet. A pilot project to test the digital ATA Carnet is currently undergoing. The first ever transaction on a digital carnet was processed on 20 October 2019 at Zurich Airport, Switzerland.
  Administration
  In every country in the ATA Chain, a guaranteeing association (NGA) – approved by its respective Customs and the ICC World Chambers Federation – administers the operation of the ATA Carnet System. The role of a national guaranteeing associations is to guarantee to its Customs administration the payment of duties and taxes due when ATA Carnets have been misused on its territory (non-or late re-exportation of goods, for instance). The national guaranteeing organisation can also, with the prior consent of its Customs administration, authorise local chambers to deliver ATA Carnets on its behalf. In major trading nations, dozens of local chambers have that authority. Within ICC World Chambers Federation, a World ATA Carnet Council (WATAC) gathers the national guaranteeing organisations from all countries where the ATA Carnet is in force today. In short:
  Holders can use ATA Carnets as Customs declarations and guarantee
  National Customs authorities through which the goods are admitted into are allowed to claim Customs duties and taxes against NGAs within one year after the expiration of ATA Carnets
  National Guaranteeing Associations act as a chain to guarantee Customs duties/taxes plus 10% penalty
  The World Customs Organization (WCO) monitors the international Conventions that govern the ATA system.