직업용품, 전시용 상품, 상품견본 등을 외국에 일시적으로 가지고 가서 얼마 후 다시 가지고 올 때 ATA Carnet(물품의 일시 수입을 위한 통관절차에 관한 조약)에 의거하여 협약국 세관에서 ATA Carnet만으로 수출입통관절차를 취할 수 있다.
우리나라에서는 상공회의소에 신청하여 발급 받는다.
The ATA Carnet is an international customs document that permits the tax-free and duty-free temporary export and import of nonperishable goods for up to one year.
It consists of unified Customs declaration forms which are prepared ready to use at every border crossing point. It is a globally accepted guarantee for Customs duties and taxes which can replace security deposit required by each Customs authorities. It can be used in multiple countries in multiple trips up to its one-year validity. The acronym ATA is a combination of French and English terms "Admission Temporaire/Temporary Admission." The ATA carnet is now the document most widely used by the business community for international operations involving temporary admission of goods