ATA CARNET SYSTEMATA CARNET SYSTEM
GENERAL PRESENTATIONGENERAL PRESENTATION
By Christophe Coulie
WCO - OMD
Knowledge Academy for Customs and Trade
Brussels 07/07/2011
The ATA Carnet: What is it?The ATA Carnet: What is it?
The ATA Carnet is:The ATA Carnet is:
An international Customs documentAn international Customs document allowing the dutyallowing the duty--free and taxfree and tax--
free temporary admission of three main categories of goods:free temporary admission of three main categories of goods:
Commercial samplesCommercial samples
Professional equipmentProfessional equipment
Goods intended for fairs and exhibitions.Goods intended for fairs and exhibitions.
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An international "Guarantee"An international "Guarantee" to Customs that duties and taxes willto Customs that duties and taxes will
be paid.be paid.
A genuine "A genuine "Passport for goodsPassport for goods", a “", a “Passport to World TradePassport to World Trade".".
Operating sinceOperating since 19631963;; 20112011 will mark itswill mark its 48 year anniversary48 year anniversary..
Currently in operation inCurrently in operation in 71 countries71 countries..
Countries participating in the ATA Carnet SystemCountries participating in the ATA Carnet System
AlgeriaAlgeria
AndorraAndorra
AustraliaAustralia
AustriaAustria
BelarusBelarus
BelgiumBelgium
BosniaBosnia && HerzegovinaHerzegovina
BulgariaBulgaria
CanadaCanada
FranceFrance
GermanyGermany
GibraltarGibraltar
GreeceGreece
Hong KongHong Kong
HungaryHungary
IcelandIceland
IndiaIndia
IranIran
MacaoMacao
MacedoniaMacedonia
MalaysiaMalaysia
MaltaMalta
MauritiusMauritius
MexicoMexico
MoldovaMoldova
MongoliaMongolia
MontenegroMontenegro
SenegalSenegal
SerbiaSerbia
SingaporeSingapore
Slovak RepublicSlovak Republic
SloveniaSlovenia
South AfricaSouth Africa
SpainSpain
Sri LankaSri Lanka
SwedenSweden
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CanadaCanada
ChileChile
ChinaChina
Côte d’IvoireCôte d’Ivoire
CroatiaCroatia
CyprusCyprus
Czech RepublicCzech Republic
DenmarkDenmark
EstoniaEstonia
FinlandFinland
IranIran
IrelandIreland
IsraelIsrael
ItalyItaly
JapanJapan
KoreaKorea
LatviaLatvia
LebanonLebanon
LithuaniaLithuania
LuxembourgLuxembourg
MontenegroMontenegro
MoroccoMorocco
NetherlandsNetherlands
New ZealandNew Zealand
NorwayNorway
PakistanPakistan
PolandPoland
PortugalPortugal
RomaniaRomania
RussiaRussia
SwedenSweden
SwitzerlandSwitzerland
ThailandThailand
TunisiaTunisia
TurkeyTurkey
UkraineUkraine
UnitedUnited ArabArab EmiratesEmirates
United KingdomUnited Kingdom
USAUSA
Goods covered by ATA CarnetsGoods covered by ATA Carnets
ATA Carnets cover virtually all goods, including:ATA Carnets cover virtually all goods, including:
Commercial samplesCommercial samples:: jewelleryjewellery, apparel, watches, leather, apparel, watches, leather
goods, electronic equipment, etc.goods, electronic equipment, etc.
Items for display or use at international exhibitions, tradeItems for display or use at international exhibitions, trade
shows or similar eventsshows or similar events: various types of: various types of
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shows or similar eventsshows or similar events: various types of: various types of
products/equipment, antiques, paintings and other works ofproducts/equipment, antiques, paintings and other works of
art, display stands, etc.art, display stands, etc.
Professional equipmentProfessional equipment: press, sound and television: press, sound and television
broadcasting equipment, cinematographic equipment,broadcasting equipment, cinematographic equipment,
musical instruments, costumes, theatrical effects and sets,musical instruments, costumes, theatrical effects and sets,
equipment for seminars, meetings, demonstration, testing,equipment for seminars, meetings, demonstration, testing,
maintaining or repairing machinery, electrical equipment,maintaining or repairing machinery, electrical equipment,
equipment for use by engineers, surgeons, archaeologists,equipment for use by engineers, surgeons, archaeologists,
zoologists, entertainers, lecturers, sportsmen, etc.zoologists, entertainers, lecturers, sportsmen, etc.
For the ordinary and the extraordinaryFor the ordinary and the extraordinary
Munich SymphonyMunich Symphony
Bolshoi BalletBolshoi Ballet
BBC and CNNBBC and CNN
Ringling Bros CircusRingling Bros Circus
Australian Olympic horsesAustralian Olympic horses
City of Dublin power systemCity of Dublin power system
SheremetyevoSheremetyevo radar systemradar system
Human skullsHuman skulls
Prototype solar carPrototype solar car
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Australian Olympic horsesAustralian Olympic horses
Tokyo OperaTokyo Opera
Harley DavidsonHarley Davidson
motorcyclesmotorcycles
Boeing and AirbusBoeing and Airbus
U2 360U2 360°°TourTour
World Cup YachtsWorld Cup Yachts
Giorgio Armani ApparelGiorgio Armani Apparel
McLaren Grand Prix carsMcLaren Grand Prix cars
Cirque du SoleilCirque du Soleil
Daimler ChryslerDaimler Chrysler
Dinner in the skyDinner in the sky
Main users of ATA CarnetsMain users of ATA Carnets
Travelling business/sales executivesTravelling business/sales executives
TechniciansTechnicians
Fair exhibitorsFair exhibitors
Professional individuals and teams:Professional individuals and teams:
film crewsfilm crews
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film crewsfilm crews
surgeonssurgeons
architectsarchitects
artistsartists
engineersengineers
educationalistseducationalists
entertainers, touring groups, etc.entertainers, touring groups, etc.
Number and value of ATA Carnets issuedNumber and value of ATA Carnets issued
YearYear NumberNumber ValueValue
(In Billions US$)(In Billions US$)
19701970 85,84085,840 3.83.8
19801980 186,911186,911 3.63.6
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19801980 186,911186,911 3.63.6
19901990 286,437286,437 12.612.6
20002000 194,915194,915 11.411.4
20052005 151,012151,012 13.413.4
20092009 150,046150,046 14.914.9
20102010 161,917161,917 19.719.7
Operation of the ATA SystemOperation of the ATA System
Role of the World Customs Organization (WCO)Role of the World Customs Organization (WCO)
To administer the international Customs Conventions on temporaryTo administer the international Customs Conventions on temporary
admission of goods: ATA and Istanbul Conventionsadmission of goods: ATA and Istanbul Conventions
Role of the ICC World Chambers Federation (WCF)Role of the ICC World Chambers Federation (WCF)
To administer the ATA International Guarantee Chain worldwideTo administer the ATA International Guarantee Chain worldwide
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To run the ATA Chain through the World ATA Carnet CouncilTo run the ATA Chain through the World ATA Carnet Council
(WATAC)(WATAC)
WATAC comprises the 68 national guaranteeing organizationsWATAC comprises the 68 national guaranteeing organizations
affiliated to the ATA guarantee chain.affiliated to the ATA guarantee chain.
WATAC is assisted by an ATA Carnet Administrative CommitteeWATAC is assisted by an ATA Carnet Administrative Committee
(ATAC) composed of 12 member organizations.(ATAC) composed of 12 member organizations.
WATAC/ATAC are responsible for the operation and managementWATAC/ATAC are responsible for the operation and management
of the Chain worldwide.of the Chain worldwide.
Operation of the ATA SystemOperation of the ATA System
WCO and ICC/WCF/WATAC cooperationWCO and ICC/WCF/WATAC cooperation
They jointly administer the ATA Carnet System worldwide.They jointly administer the ATA Carnet System worldwide.
They ensure its smooth functioning.They ensure its smooth functioning.
They pThey promote its use and expansion throughout the world.romote its use and expansion throughout the world.
In each ATA country (71 today) the ATA System is jointly administered byIn each ATA country (71 today) the ATA System is jointly administered by::
The Customs authoritiesThe Customs authorities
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The Customs authoritiesThe Customs authorities
The national guaranteeing organization.The national guaranteeing organization.
Role of the national guaranteeing organizationRole of the national guaranteeing organization
There is onlyThere is only oneone national guaranteeing organization in each ATAnational guaranteeing organization in each ATA
country.country.
The national guaranteeing organization is liable to its Customs for allThe national guaranteeing organization is liable to its Customs for all
duties and taxes due in case of misuse of foreign ATA Carnets (fduties and taxes due in case of misuse of foreign ATA Carnets (foror
instance, in case of non reinstance, in case of non re--exportation of goods covered by a foreignexportation of goods covered by a foreign
ATA Carnet).ATA Carnet).
Operation of the ATA SystemOperation of the ATA System
Each national guaranteeing organization acts:Each national guaranteeing organization acts:
1.1. As guarantor visAs guarantor vis--àà--vis its Customsvis its Customs
For the payment of import duties and taxes payable in its countryFor the payment of import duties and taxes payable in its country
on foreign ATA Carnets (on foreign ATA Carnets (Passive liabilityPassive liability))
2.2. As guarantor visAs guarantor vis--àà--vis foreign ATA organizationsvis foreign ATA organizations
For the payment of import duties and taxes payable in foreignFor the payment of import duties and taxes payable in foreign
countries on ATA Carnets issued under its responsibility (countries on ATA Carnets issued under its responsibility (ActiveActive
liabilityliability))
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National guaranteeing organizations agree to act on each other’sNational guaranteeing organizations agree to act on each other’s
behalf in a spirit ofbehalf in a spirit of solidaritysolidarity andand mutual confidencemutual confidence ((reciprocalreciprocal
guaranteesguarantees).).
In Practice:In Practice:
1.1. The guaranteeing organization which has paid its Customs willThe guaranteeing organization which has paid its Customs will
recover the sums from its ATA counterpart in the country whererecover the sums from its ATA counterpart in the country where
the Carnet was issued.the Carnet was issued.
2.2. In turn, this counterpart will claim refund from the ATA CarnetIn turn, this counterpart will claim refund from the ATA Carnet
holder.holder.
Operation of the ATA SystemOperation of the ATA System
Each national guaranteeing organization :Each national guaranteeing organization :
Must cover theMust cover the financial risksfinancial risks that are linked to the use of ATA Carnets:that are linked to the use of ATA Carnets:
1.1. Letter of undertaking and security from applicantsLetter of undertaking and security from applicants
2.2. Bank guarantee and/or insurance policy taken out by guaranteeingBank guarantee and/or insurance policy taken out by guaranteeing
and issuing organizations.and issuing organizations.
TheseThese security schemessecurity schemes are the backare the back--bone of the ATA Chainbone of the ATA Chain
Must beMust be approvedapproved by its national Customs authorities.by its national Customs authorities.
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Must beMust be approvedapproved by its national Customs authorities.by its national Customs authorities.
Must beMust be affiliatedaffiliated to the ATA Guarantee Chain and approved to that effectto the ATA Guarantee Chain and approved to that effect
by the World Chambers Federation (WCF), upon WATAC’sby the World Chambers Federation (WCF), upon WATAC’s
recommendations.recommendations.
Must haveMust have unrestricted authorization to receive and remit fundsunrestricted authorization to receive and remit funds to all otherto all other
organizations of the Guarantee Chain.organizations of the Guarantee Chain.
IssuesIssues ATA Carnets orATA Carnets or delegatesdelegates to local offices the right to issue ATAto local offices the right to issue ATA
Carnets under their authority/responsibility.Carnets under their authority/responsibility.
Operation of the ATA SystemOperation of the ATA System
National guaranteeing organizations are jointly responsible withNational guaranteeing organizations are jointly responsible with
Customs for the operation/administration of the ATA System atCustoms for the operation/administration of the ATA System at
national level.national level.
Main functions on national levelMain functions on national level
-- Relations with CustomsRelations with Customs
-- Relations with local issuing officesRelations with local issuing offices
-- Relations with Carnet holdersRelations with Carnet holders
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-- Relations with Carnet holdersRelations with Carnet holders
-- Payments of duties and taxes to national CustomsPayments of duties and taxes to national Customs
-- Printing of ATA CarnetsPrinting of ATA Carnets
-- Training & helpdeskTraining & helpdesk
-- Promotion and marketingPromotion and marketing
Main functions on international levelMain functions on international level
-- Relations with foreign guaranteeing organizationsRelations with foreign guaranteeing organizations
-- Relations with ICC/WCF/WATAC international SecretariatRelations with ICC/WCF/WATAC international Secretariat
-- Handling of Customs claims and disputes on national andHandling of Customs claims and disputes on national and
foreign Carnetsforeign Carnets
Operation of the ATA SystemOperation of the ATA System
Security schemes in the ATA ChainSecurity schemes in the ATA Chain
Security to be provided by ATA Carnet applicantsSecurity to be provided by ATA Carnet applicants
-- Type: cash deposit, bank guarantee, surety bond, insuranceType: cash deposit, bank guarantee, surety bond, insurance
indemnity or any combination.indemnity or any combination.
-- Amount: equal to the highest rate of duties and taxes in anyAmount: equal to the highest rate of duties and taxes in any
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-- Amount: equal to the highest rate of duties and taxes in anyAmount: equal to the highest rate of duties and taxes in any
country to be visited, plus 10%.country to be visited, plus 10%.
Guarantee acts deposited with ICC/WCF/WATAC Secretariat byGuarantee acts deposited with ICC/WCF/WATAC Secretariat by
national guaranteeing organizations.national guaranteeing organizations.
ICC/WCF/WATAC Guarantee Fund.ICC/WCF/WATAC Guarantee Fund.
ICC/WCF/WATAC global insurance policy.ICC/WCF/WATAC global insurance policy.
Operation of the ATA SystemOperation of the ATA System
ATA Carnet holder obligations/responsibilitiesATA Carnet holder obligations/responsibilities
Carnet holders must:Carnet holders must:
Comply with the WCO Conventions and Customs regulations of visitedComply with the WCO Conventions and Customs regulations of visited
countries.countries.
Make sure that the goods will be accepted by the Customs of theMake sure that the goods will be accepted by the Customs of the
countries of temporary importation.countries of temporary importation.
ReRe--export/Reexport/Re--import the goods in the same condition in which theyimport the goods in the same condition in which they
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ReRe--export/Reexport/Re--import the goods in the same condition in which theyimport the goods in the same condition in which they
were temporarily imported (i.e. without any transformation).were temporarily imported (i.e. without any transformation).
ReRe--export the goods by the date fixed by the Customs of the country ofexport the goods by the date fixed by the Customs of the country of
temporary importation or of transit.temporary importation or of transit.
Obtain Customs verification and certification of the Carnet upon entryObtain Customs verification and certification of the Carnet upon entry
and exit from each visited country.and exit from each visited country.
Return to the issuing Chamber ATA Carnets properly discharged byReturn to the issuing Chamber ATA Carnets properly discharged by
Customs (=Customs (= reexportationreexportation))
Operation of the ATA SystemOperation of the ATA System
How ATA Carnets workHow ATA Carnets work
ATA Carnets are valid for up to one year.ATA Carnets are valid for up to one year.
They serve as Customs declarations and Customs bonds (guarantees)They serve as Customs declarations and Customs bonds (guarantees)
They are presented to Customs when the goods enter and exit each country.They are presented to Customs when the goods enter and exit each country.
They are made up of the appropriate set of sheets (vouchers and counterfoils)They are made up of the appropriate set of sheets (vouchers and counterfoils)
corresponding to the number of countries to be visited.corresponding to the number of countries to be visited.
-- Sets of colourSets of colour--coded voucherscoded vouchers::
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-- Sets of colourSets of colour--coded voucherscoded vouchers::
-- YellowYellow for departing/refor departing/re--entering country of temporary exportentering country of temporary export
-- White for entering/departing country of temporary importWhite for entering/departing country of temporary import
-- BlueBlue for transit operations (entry and exit from an ATA transit country).for transit operations (entry and exit from an ATA transit country).
Each voucher is removed by the Customs (at the time of export, import,Each voucher is removed by the Customs (at the time of export, import,
rere--export, reexport, re--import and transit) and is retained by Customs as controlimport and transit) and is retained by Customs as control
document.document.
-- Sets of counterfoilsSets of counterfoils: Counterfoils must not be removed from Carnets.: Counterfoils must not be removed from Carnets.
They serve as “control document” for Customs, holders and nationalThey serve as “control document” for Customs, holders and national
guaranteeing organizations.guaranteeing organizations.
Benefits of the ATA Carnet SystemBenefits of the ATA Carnet System
The ATA Carnet System is a beneficial scheme for:The ATA Carnet System is a beneficial scheme for:
Customs and GovernmentsCustoms and Governments
BusinessesBusinesses
Chambers of commerceChambers of commerce
National economyNational economy
1.1. The ATA Carnet is a joint initiative ofThe ATA Carnet is a joint initiative of::
An intergovernmental organizationAn intergovernmental organization::
The World Customs Organization (WCO)The World Customs Organization (WCO)
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The World Customs Organization (WCO)The World Customs Organization (WCO)
The world business organizationThe world business organization::
The International Chamber of Commerce (ICC)The International Chamber of Commerce (ICC)
2.2. The ATA Carnet is the most successful example of internationalThe ATA Carnet is the most successful example of international
coco--operation between Governments and the private sector.operation between Governments and the private sector.
3.3. The ATA Carnet is also a perfect illustration of how close coThe ATA Carnet is also a perfect illustration of how close co--
operation between business and Governments can contribute tooperation between business and Governments can contribute to
facilitate and stimulate international trade.facilitate and stimulate international trade.
Benefits for CustomsBenefits for Customs
4.4. For CustomsFor Customs, the ATA Carnet System presents the following, the ATA Carnet System presents the following
advantages/benefits:advantages/benefits:
1.1. ATA Carnets areATA Carnets are safesafe,, simple, easysimple, easy toto useuse,, checkcheck andand processprocess..
2.2. They increaseThey increase efficiencyefficiency andand securitysecurity..
3.3. They improveThey improve productivityproductivity::
Reduce time to process temporary importsReduce time to process temporary imports
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Reduce time to process temporary importsReduce time to process temporary imports
Reduce documents to be processed and cut red tape.Reduce documents to be processed and cut red tape.
4.4. They eliminate cash transactionsThey eliminate cash transactions
5.5. They eliminate timeThey eliminate time--consuming calculation of duties and taxesconsuming calculation of duties and taxes
at time of entry.at time of entry.
6.6. They facilitate import processes and the control of theThey facilitate import processes and the control of the
movements of goods (import, export).movements of goods (import, export).
Benefits for CustomsBenefits for Customs
7.7. They protect Customs revenuesThey protect Customs revenues and provide increasedand provide increased
Customs safety:Customs safety:
All duties and taxes due are paid to Customs by NGOs.All duties and taxes due are paid to Customs by NGOs.
The security systems set up by the ATA InternationalThe security systems set up by the ATA International
Guarantee ChainGuarantee Chain
8.8. With the ATA Carnet System, there is only oneWith the ATA Carnet System, there is only one single point ofsingle point of
contactcontact for all Customs claims and collection of revenue in eachfor all Customs claims and collection of revenue in each
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contactcontact for all Customs claims and collection of revenue in eachfor all Customs claims and collection of revenue in each
country: the national guaranteeing organization.country: the national guaranteeing organization.
9.9. The ATA System isThe ATA System is riskrisk--freefree to Customs (tried and trusted)to Customs (tried and trusted)
In conclusionIn conclusion::
Participation in the ATA System is a strategic element in developing aParticipation in the ATA System is a strategic element in developing a
modern Customs administration, one responsive to business needs.modern Customs administration, one responsive to business needs.
Benefits for businessBenefits for business
1.1. ATA Carnets are valid for up to one yearATA Carnets are valid for up to one year..
During that period they may be used for several exits from theDuring that period they may be used for several exits from the
country of export and entries into foreign countries of temporarycountry of export and entries into foreign countries of temporary
admission.admission.
2.2. ATA Carnets are accepted in 71 trading nationsATA Carnets are accepted in 71 trading nations..
This number increases as more countries are currently joining theThis number increases as more countries are currently joining the
scheme.scheme.
3.3. ATA Carnets cover a wide range of goodsATA Carnets cover a wide range of goods::
•• Commercial samplesCommercial samples
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•• Commercial samplesCommercial samples
•• Professional equipmentProfessional equipment
•• Goods to be exhibited at trade fairsGoods to be exhibited at trade fairs
4.4. ATA Carnets simplify, harmonize and standardizeATA Carnets simplify, harmonize and standardize the Customsthe Customs
procedures related to duty and taxprocedures related to duty and tax--free temporary admission offree temporary admission of
goods:goods:
They allow exporters to useThey allow exporters to use one single Customs documentone single Customs document forfor
all Customs transactions at each entry/exit pointsall Customs transactions at each entry/exit points
They allow exporters to make advance Customs arrangementsThey allow exporters to make advance Customs arrangements
at a predetermined cost.at a predetermined cost.
Benefits for businessBenefits for business
5.5. ATA Carnets eliminate the payment of Customs duties and taxes and theATA Carnets eliminate the payment of Customs duties and taxes and the
posting of a securityposting of a security normally required at the time of importation into eachnormally required at the time of importation into each
foreign country visited.foreign country visited.
•• No temporary import bondNo temporary import bond
•• No cash deposit for Customs duties/taxesNo cash deposit for Customs duties/taxes
•• Reduction of the risks linked to carrying foreign currencies.Reduction of the risks linked to carrying foreign currencies.
6.6. ATA Carnets reduce foreign language barriersATA Carnets reduce foreign language barriers..
7.7. ATA Carnets facilitate reATA Carnets facilitate re--exportationexportation from foreign countries andfrom foreign countries and rere--importationimportation
into the country of temporary exportation.into the country of temporary exportation.
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into the country of temporary exportation.into the country of temporary exportation.
In summaryIn summary
TThe use of ATA Carnets enables exporters, traders, etc. to conduct theirhe use of ATA Carnets enables exporters, traders, etc. to conduct their
business in an effective way instead of having to become Customs experts.business in an effective way instead of having to become Customs experts.
ATA Carnets will help themATA Carnets will help them::
-- Focus on their businessFocus on their business
-- KKeep down costseep down costs
-- Globalize their activitiesGlobalize their activities
-- Improve their international competitiveness.Improve their international competitiveness.
Why Chambers of Commerce issue CarnetsWhy Chambers of Commerce issue Carnets
ATA Carnets areATA Carnets are::
A good/tangible product to offer to the local business communityA good/tangible product to offer to the local business community
A complementary product to other document services.A complementary product to other document services.
AA wayway ofof gaininggaining greatergreater visibilityvisibility amongamong exportersexporters andand answeringanswering
theirtheir needsneeds
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a good basis/opportunity for working with:a good basis/opportunity for working with:
Governmental departmentsGovernmental departments
Customs:Customs:
-- Close partnership required with Customs to ensure aClose partnership required with Customs to ensure a
successful systemsuccessful system
-- Build basis for work in other areas.Build basis for work in other areas.
Benefits for the National economyBenefits for the National economy
The ATA Carnet System contributes to facilitate andThe ATA Carnet System contributes to facilitate and
promote international trade.promote international trade.
By participating in the ATA Carnet System, countriesBy participating in the ATA Carnet System, countries
(Governments):(Governments):
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-- Meet the needs of the local business and help themMeet the needs of the local business and help them
expand their activities worldwide.expand their activities worldwide.
-- Present profile to world of countries wanting to doPresent profile to world of countries wanting to do
business (globalization).business (globalization).
Questions and AnswersQuestions and Answers
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Questions and AnswersQuestions and Answers