How does the ATA Carnet system work?
The ATA Carnet is a simple international customs document with a pair of pages, or vouchers, for presentation to the Customs of each foreign country you wish to visit, and a pair of vouchers for presentation to Customs when leaving and returning to your home country. The carnet is reviewed for completeness and accuracy and the goods are examined to ensure that they match the carnet list. It is the responsibility of the carnet user, or his agent, to present the carnet to the Customs authorities when entering or leaving a country in order that the necessary verification and certification of the appropriate vouchers and counterfoils can take place. Failure to do so may result in a claim being made. A claim is a notice from a Customs authority of the country of import that a violation of the carnet system has occurred and payment of duties, taxes, and penalties are required. These are payable on demand, under the terms of the Bond, or Guarantee.