The operation of ATA carnet system mainly involves the issuance, use and write-off of ATA carnet, as well as the coordination and division of responsibilities among guarantee institutions, issuing institutions and customs in various countries.
The actual operation process of ATA carnet system includes four steps:
1. The International Bureau of the International Chamber of Commerce establishes the ATA international joint guarantee system, and each country designates the corresponding guarantee meeting and issuing meeting.
2. The consignor shall apply to the authorized license issuing chamber of commerce, submit the corresponding application documents, license issuing fees and letter of guarantee, and issue the ATA carnet after being examined and approved by the license issuing chamber of commerce.
Iii. Documentary books are circulated among customs offices of various countries along with the goods, so as to handle customs clearance procedures such as temporary import, export and transit of goods.
Four, the certificate book after use, should be returned to the issuing room for verification. In case of non-compliance with the use rules, the book will enter the claim stage, and the book will be cancelled after the claim is processed.
The ATA carnet has outstanding practicability, which determines that the ATA carnet system has the characteristics of close combination of theory and practice in operation. In addition, with the development of international economy and trade, ATA Documentary System has continuously solved various new problems in practice during its 36 years of implementation, showing its ability to accommodate a large number of new ways of international trade. ATA document book system clearly embodies this feature in its operation.
Issue and guarantee
During the operation of ATA carnet system, besides setting up guarantee institutions and issuing institutions, it mainly includes three practical application stages: issuing, using and verifying. Among them, the issuance stage of the document book is the basis for determining whether the document book can be used and written off smoothly, avoiding claims and effectively protecting the national interests of the chamber of commerce and relevant countries. Therefore, authorized visa issuing agencies will play a very important role in the issuing stage. Specifically, the authentication of ATA carnet is mainly divided into three parts:
First, the preparation stage of the issue.
Before issuing the ATA carnet, the issuing authority shall first make a preliminary examination on whether the applicant and the goods have the right to use the carnet.
Users of 1.ATA documents
(1)ATA carnet holder
The holder of ATA carnet is not necessarily the owner of the goods, but he must bear the economic responsibility of the goods under the carnet. According to Article 8 of Annex A to the Istanbul Convention, in any case, if the goods do not meet the conditions of temporary import or transit or transshipment, resulting in the payment of import duties and other payments, in addition to the amount stipulated in Article 4, paragraph 4, of the Istanbul Convention, the holder of the document book shall be jointly or separately liable with the issuing chamber of commerce.
Usually, the document book is issued to a legal person or natural person who is domiciled or established in the issuing country. This person can be a trader, a manufacturer, a freight forwarder, etc. However, neither ATA Convention nor Istanbul Convention restricts the qualification of the holder. Whether the holder is in the issuing state-owned residence or business office, or whether he is a natural person or a legal person, is not a prerequisite for issuing the document book. Therefore, generally speaking, the issuing authority does not need to consider the domicile or residence of the applicant for the certificate book.
Article 3 of the Declaration of the International Bureau of the International Chamber of Commerce, which must be signed by guarantee chambers in various countries, stipulates that the book should be given to the owner of the goods specified in the book or the person who declares that he has the right to dispose of these goods freely. In addition, as far as the card issuer knows, the cardholder should not violate the following conditions:
Jujube has a public residence in the issuing country (unless domestic law gives greater convenience);
Jujube has absolute debt repayment ability.
As the guarantee associations of various countries assume the guarantee responsibility for all ATA carnets issued by their countries/regions, the license issuing agencies of various countries have the right to limit the qualifications of the holders at their own discretion. In any case, the issuing authority has the right to refuse to issue ATA carnets to specific applicants without giving reasons.
On the other hand, the annex of Istanbul Convention and the related international goods convention of ATA Convention list the beneficiaries of temporary import in detail, which actually limits the personnel who have the right to use ATA documents to engage in specific temporary import activities.
For example, as stipulated in Article 3 of Annex B2 of Istanbul Convention, namely "Professional Equipment Annex", any professional equipment under ATA Documentary must meet three conditions at the same time: "First, the owner of professional equipment is a natural person or legal person settled or established outside the intended temporary importing country; Second, if the person importing the equipment is not the owner, it must be a legal person or natural person who has settled or established abroad; Third, professional equipment should only be used by temporary importers or under their supervision. " According to this regulation, companies of Istanbul Convention member countries cannot temporarily import professional equipment from abroad for duty-free use after applying for certificate books in foreign countries.
In addition, Article 4, paragraph 1 (d) of Annex B3 to the Istanbul Convention, namely the Annex on Imported Goods Related to Commercial Activities, also stipulates that "the owners of samples and advertising films must set up or settle down outside the customs clearance area where imports are temporarily allowed."
Therefore, before the ATA carnet is issued, the issuing authority shall verify whether the applicant meets the conditions specified in the relevant cargo annexes according to the actual use of the carnet.
2) Authorized representative of 2)ATA carnet
The authorized representative of ATA carnet is the person who actually handles import and export declaration at home and abroad with the carnet. There are no restrictions on the qualifications of authorized representatives in relevant international conventions. The person who submits the document book to the customs for customs declaration can be the holder himself, or the domestic and foreign customs declaration agents, commercial agents and potential buyers of the holder.
2. Preliminary inspection of the goods
(1) Does the goods meet the basic requirements for using ATA carnet?
First, the goods using ATA carnet must be temporarily imported goods, that is, the goods re-exported from the temporary importing country in the original state at the time of import within a certain period after import.
Secondly, the purpose of ATA Documentary is to facilitate the holders to win foreign orders for their products and promote the exchange of science, technology, culture and sports. Proceeding from this principle, the following goods cannot be used in ATA carnets:
A. items to be sold;
B spare parts and other articles for commercial processing and repair;
Consumer goods or consumer goods (usually not re-exported)