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1. Requirements for Cargo Clearance with ATA Carnet

1.1 Cargoes from countries that have reached agreements, protocols, memoranda or treaties on ATA Carnet with ROC government include: (1)France FR (2) Germany DE (3) Belgium BE (4) Great Britain GB (5) Italy IT (6) Spain ES (7)t he Netherlands NL (8) Denmark DK (9) Portugal PT (10)Greece GR (11) Ireland IE (12) Luxembourg LU (13) Austria AT (14) Sweden SE (15) Finland FI (16) Korea KR (17) South Africa SA (18) Singapore SG (19) New Zealand NE (20) Switzerland / Confoederatio Helvetica CH (21)Australia ALI (22) Canada CA (23) Japan JP (24) United States US (25) Israel IL (26) Norway NO (27)Malaysia MA (28)Bulgaria BG (29) Cyprus CY (30)Czech Republic CZ (31) Estonia EE (32) Hungary HU (33) Latvia LV (34) Lithuania LT (35) Romania RO (36) Slovak Republic SK (37) Slovenia SI (38) India IN (39) Malta MT (40) Poland PL (41) Croatia HR.

Except Poland and Malta, the other members of E.U. are allowed to launch “Cargo Clearance with ATA Carnet” bilaterally.

1.2 ATA Carnet shall be issued by the agencies defined in the said terms.

1.3 Items subject to ATA Carnet

1.3.1 Professional instruments and equipment

1.3.2 Goods for display or use at exhibitions, international fairs, meetings, or other similar events

1.3.3 Commercial samples imported for display or demonstration in business solicitation campaigns

1.3.4 Other goods prescribed by treaties or agreements under the provisions of the preceding paragraph

Such goods shall not include tobacco and alcohol, perishables and depletable or consumable goods, goods that are not intended for re-exportation, goods subject to import or export control, or goods imported for processing or repair.

2. Format of ATA Carnet

2.1 The format of ATA Carnet shall abide by standards set in international agreements, protocols, memoranda or treaties.

2.2 Contents of such Carnet shall be expressed in both the language of issuing country and English.

2.3 The ATA Carnet includes four types. All but the first type have two sheets. Each sheet consists of two parts, the voucher and the counterfoil.

2.3.1 The first type is the principle page of the Carnet, which includes the Applicant and Guaranteeing Association information. The Applicant/Holder can present it to the Customs of the export country for Customs clearance. The Customs must validate the Carnet by signing and stamping the column of “certificate by Customs Authorities”. After the completion of the clearance, the first type will be return to the Applicant/Holder.

2.3.2 The second type includes an exportation sheet and a re-importation sheet. The former is used for export clearance of goods in the Carnet-issuing country, while the latter is used for re-import clearance of goods when the goods are re-imported to the Carnet-issuing country.

2.3.3 The third type includes an importation sheet and a re-exportation sheet. The former is used for import clearance of goods when the goods are being imported; while the latter is used for re-export clearance in the Customs of importation after the goods is imported.

2.3.4 The fourth type includes two sheets, which are used for the clearance of transit goods in the Customs of importation and the Customs of destination respectively.

3. Required Information in the ATA Carnet

3.1 Expiry date: permit shall expire within a year after the issuance and no extension is allowed.

3.2 The name of the Applicant: a natural person or a juridical person and their address

3.3 The name of the Holder: a natural person or a juridical person and their address (Completion of this item may be omitted in the case that the ATA Carnet is carried by the Applicant in person.)

3.4 The means of transportation: the name of the vessel or flight number, the ports of loading and destination.

4. Other regulations for ATA Carnet

4.1 Users of ATA Carnet shall not need to fill out the import, export declaration or transshipment application forms. For cargo carried by a traveler, he/she shall fill out a traveler customs declaration.

4.2 Re-export of cargoes imported with the ATA Carnet shall not be liable for any related duty, tariff, and inland taxes prior to the permit expiry date, except for handling fees incurred amid the import.

4.3 Either the Applicant or Holder of ATA Carnet is regarded as the Applicant of cargo clearance and taxpayer.

4.4 Taiwan External Trade Development Council (the TAITRA) issues and certifies ATA Carnet in the ROC.

4.5 On the condition of Applicants’ fraud and illegal use of permit, the Customs may, within a year after the expiry date of permit, request Applicants to pay duty, tariff and/or any inland tax levied on the cargo imported with an ATA Carnet that has been re-exported to other destinations.

4.6 Appraisal of value of cargoes imported or re-imported with the ATA Carnet shall be based on the Customs Act.

4.7 The Applicant or Holder shall pay all service charges for cargo clearance with the ATA Carnet, as defined in the Customs’ related regulations. Given the violation of the Customs Anti- Smuggling Act, the Applicant /Holder shall be fined. The Customs shall inform the TAITRA of the wrongdoing and the TAITRA shall provide assistance if necessary.

4.8 Re-export of cargoes imported with the ATA Carnet shall not be released when the fined Applicant or Holder has not paid penalty.

4.9 When the ATA Carnet is lost or damaged, the Customs may, upon the request from TAITRA, render a certificate according to the documents kept in the Customs.

4.10 Cargoes re-imported after the expiry date of the ATA Carnet but prior to the deadline as defined in Article 53 of the Customs Act shall be released.

4.11 The Customs may allow the Applicant / Holder to destroy any damaged cargoes prior to the expiry date of ATA Carnet under the supervision of the Customs officers.


Contact Point: Duty Collection Section , Clearance Division I

TEL: (03) 3834161 ext 235



  • Date:2020-04-20
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