ATA carnets (admission temporaire / temporary admission) allow for the temporary export of goods outside the European Union (EU) and their subsequent reimport in their original state with a minimum of customs formalities and without the deposit of a guarantee covering the duties and taxes due at each customs border post.
Luxembourg businesses can request their ATA carnet from the House of Entrepreneurship.
Who is concerned
ATA carnets are for persons who wish to temporarily export goods and subsequently reimport said goods such as:
- goods for presentation at trade fairs or exhibitions;
- goods exported for testing purposes;
- commercial samples to attract potential buyers;
- professional equipment to be used for a predetermined period only;
- live animals within the framework of training, breeding, veterinary care or competitions.
The ATA carnet does not cover perishable or consumable items.
The cost for an ATA carnet depends on the value of the goods.
How to proceed
ATA carnet application
Interested businesses must contact the House of Entrepreneurship to request their ATA carnet.
The House of Entrepreneurship will then send the ATA carnet application form with 3 pages (one white, one yellow and one pink) which must be completed on both sides.
The applicant completes the first side with:
- the private contact details of the carnet holder (the person taking responsibility), and the company details where applicable;
- the contact details of the carnet user (the person leaving with the carnet). Failing this, the following wording should be indicated 'toute personne munie d’une procuration de la société' (any authorised representative holding a proxy issued by the company). In this case, the holder also signs as the user;
- the destination countries of the goods and the number of journeys to each country (these countries must be ATA carnet member countries).
The holder and the user must add the wording 'lu et approuvé' (read and approved) followed by their signature, which refers to the commitments listed on the application form.
On the other side of the application, the applicant completes:
- a description of the goods by listing them as follows:
- item 1;
- item 2;
- item 3; etc.
- the total value of the goods in EUR.
Use of ATA carnets
Before their temporary export, the user must present the items and ATA carnet to the customs office of departure.
During their journey, the transporter must present the ATA carnet at each customs office.
The customs authorities of each country passed detach the corresponding voucher and stamp the counterfoil corresponding to each stage of the journey:
- the counterfoil and detachable yellow vouchers for each export outside the EU and each subsequent reimport into the EU;
- the counterfoil and detachable white vouchers for each import into the temporary admission country and each subsequent re-export outside said country;
- the counterfoil and detachable blue vouchers for each entry into a transit country and each subsequent exit.
The ATA carnet is valid for 1 year minus 1 day as from its date of issue.
If the client no longer needs the carnet or if it has expired, the ATA carnet must be returned to the House of Entrepreneurship who will check whether all the vouchers have been stamped accordingly and that the goods have effectively been returned to EU territory.