What is a Carnet?

The Purpose of a Carnet: Temporary Importation for boomerang freight^SM

A Carnet or ATA Carnet is an international customs document issued by 70 countries. It is presented when entering a Carnet country with merchandise or equipment that will be re-exported within 12 months. It is sometimes called The Merchandise Passport for boomerang freight. (Information about using carnets in non-carnet countries.) Upon presentation, the Carnet permits the equipment or merchandise to clear customs without the payment of import duties and import taxes*. Payment is not necessary because the Carnet guarantees that the merchandise or equipment will be re-exported within a year. Thus the use of a Carnet is a way of temporarily importing into foreign countries without payment of import duties and import taxes. Carnets also serve as the US registration of goods so that the goods can re-enter the US without payment of duties and taxes. *A few countries and municipalities levy taxes in addition to import taxes. These can be called usage taxes, for instance. Carnet holders have infrequently had to pay these taxes in countries such or India or China. Since they are not import taxes the ATA Carnet will not apply to these taxes. If you have more questions about taxes in carnet countries please contact Curt E.H. Wilson to discuss.

The General List of a Carnet

The Carnet General list is an itemized list of all the merchandise or equipment that is to be
temporarily imported into 1 or more Carnet countries. It includes a description of each item,
including amount and weight, and any serial numbers that apply.

Other Parts of the Carnet

Green Cover Page and Back Page.
Blue, white & yellow Certificates including counterfoils and vouchers.

The Carnet Jacket

A Carnet issued in the US is contained in a yellow, orange and blue jacket. The jacket protects the
Carnet as it travels and provides instructions and a document storage pocket for loose papers.