BIBEK DEBROY ATA PDF

He may well have a point. But, I would like to hear Mr. Debroy out- not that I would do so and not that he would oblige me, even if I tried — before I criticise him for his public criticism of the government. But, my friend has a point and that is reflected in this article. Of course, it could have been reduced.

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Posted on July 21, by neeraj prasad Dated 21st July The ATA Carnet is an international customs document that allows the holder to temporarily up to one year import goods without payment of normally applicable duties and taxes, including value-added taxes. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due.

Failure to re-export all goods listed on the Carnet results in the need to pay the applicable duties. Failure to remit those duties results in a claim from the foreign customs service to the importers home country. The Council is made up of representatives from the countries and territories where Carnets are issued and accepted.

The national guaranteeing association is entitled to issue Carnets and to authorize local chambers on the national territory to deliver them on its behalf. In major trading nations, dozens of local chambers have that authority.

The ATA international guarantee chain provides reciprocal guarantees assuring customs administrations that duties and taxes due in case of misuse will be paid. The ATA Carnet is a simple customs document which is readily made out by the holder and checked by the customs. For business people the ATA Carnet provides a simple and speedy way to travel abroad with business materials.

It saves both time and money and this is a very important factor in international competition. Trade circles, guaranteeing associations and customs administrations all acknowledge the excellent operation of the ATA Carnet System. The guarantee is automatic and the customs need not check its validity for each Carnet. In addition, the system does not affect the revenue of the nation since the goods covered by the ATA Carnets are intended for re-exportation and not at all for sale in the country of temporary admission.

The ATA Carnet service is available to business and sales executives, exhibitors at trade fairs and raveling professionals, such as film crews, architects, artists, engineers, entertainers, photographers, sports teams and many more. Items already sold or offered for sale.

Such items are not considered samples. Unmounted gems or gemstones; theatrical make-up, etc. Alcoholic beverages, tobacco and fuels, etc. Goods intended for processing or repair. Postal Traffic. Thus, for businessmen the ATA Carnet does away with the need for the deposit of a personal or real guarantee at the border point of each country of temporary admission.

As the ATA Carnet constitutes at the same time the temporary admission document and the proof of the customs security for temporary admission it considerably simplifies and expedites the accomplishment of the formalities for temporary admission for both the Carnet holder and the customs: no further customs document needs to be completed nor any other security produced upon arrival in the territory of temporary admission.

Another advantage greatly appreciated by the trading community is that the ATA carnet is valid for one year. During this period its holder can use it- and abroad the goods covered- for as many trips as he wishes from his home country to one or more of the other countries applying the ATA System, provided the ATA Carnet contains the appropriate number of sheets required for each trip. This is particularly useful if the holder of the ATA Carnet intends to import goods temporarily into various countries in the course of the same journey e.

There are many other cases where this facility is of advantage to the holder of an ATA Carnet. For the customs, the use of the ATA Carnet entails less administrative work and increased customs safety since the payment of import duties and taxes is guaranteed by the Guaranteeing Association affiliated to the ATA guarantee chain in the territory of temporary admission.

The guarantee is automatic and the customs need not check its validity for each carnet. In addition, the system does not affect revenue of the nation since the goods covered by the ATA Carnets are intended for re-exportation and not at all for sale in the country of temporary admission. Notification No.

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