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In 2017, the Australian Border Force (ABF) conducted a project that identified a group of overseas jewellery merchants whose business model involved suspected repeated exploitation of the ATA … carnet. The ATA carnet is an international Customs document that permits duty-free and tax-free temporary admission of certain goods to countries that are part of the ATA carnet system for up to one year; including commercial samples, trade fair or exhibition goods and professional equipment.

Verslo turimi bendrųjų tranzito garantijų dydžiai yra riboti, todėl kritiškai svarbu, kad būtų tiksliai matomas garantijos panaudojimas bei jos balansas. Muitinė turi sudaryti sąlygas lengvai … sekti garantijų likučius. Apžvelkime keletą verslui aktualių iššūkių.

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial … samples.

ATA is an international customs system that provides for the application of the procedure for the temporary admission of goods into the territory of the participating countries free of duties … and taxes and without providing additional guarantees to customs authorities.

Carnet de Passages en Douane, or CPD, is the international customs document that covers the temporary admission of motor vehicles to the territory of a state.

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when … selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further … explored and answered by the Court of Justice of the European Union.

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

When it was announced by the World Health Organization (WHO) that COVID-19 had become a pandemic, the WCO Secretariat’s management team quickly sprang into action, listing the urgent tasks to … be done to support Customs administrations in managing the crisis and developing a business continuity plan.