Temporary export

In the export declaration, you should enter a customs procedure code beginning with 23, for example:

• code 2300 if no other customs procedure has been applied to the goods prior to their export
• code 2340 when exporting goods that have previously been imported from outside the EU and released for free circulation

The declaration header details must include one of the following as the nature of the transaction:

• code 60 – hire, loan or lease lasting less than 2 years, or
• code 91 – hire, loan or lease lasting for more than 2 years, or
• code 99 – other (uncategorised) transaction

Temporary export can be amended to permanent export if the goods stay permanently in the country of destination and are not returned to the EU. You should enclose the invoice with the amendment request if the goods have been sold, or some other document that proves that the goods are free of charge.

Example:

The goods are temporarily exported for an exhibition, and in the export declaration, code 60 is provided as the nature of transaction and code 2300 as the customs procedure. 

If the goods are sold at the exhibition, an amendment request is provided, stating code 11 as the nature of transaction and code 1000 as the customs procedure. 

If the goods remain outside the EU free of charge (free delivery), the amendment request should state code 34 as the nature of transaction, 1000 as the customs procedure and 681 as additional procedure code.

If goods that are temporarily exported using the ATA Carnet remain permanently in the country of destination, the holder of the ATA Carnet, i.e. the exporter, must afterwards submit an export declaration for the goods (additional declaration type R).

Provide in the details of the whole declaration: 

• the goods location Tornio Customs and as type of location A (Designated location)
• additional declaration type R (Retrospective lodgement of a declaration)
• additional information code FIXEW (because statistical data is submitted to Customs) 

The ATA Carnet (code N955) as well as its number, must be provided as the previous document in the goods item data in the export declaration. After processing by Customs, a decision on release with certification of exit will be issued to the exporter as proof of export.

As required in the general ATA Carnet instructions, the Carnet’s re-importation voucher must contain entries made by the Finnish customs authority. The entries can be requested from a customs office, or the ATA Carnet and the commercial invoice can be sent to Tornio Customs.

You can get the ATA Carnet stamped at the nearest customs office that provides customer service or at Airport Customs. Customs no longer provides customer service in all the ports, but you can book an appointment. 

The ATA Carnet must always be presented to customs for endorsement at the customs office of the country from which the goods depart or in which they arrive. There is no need to present it in each country of the EU territory, because the EU is a single customs territory.

Use of the ATA Carnet in different situations

Vouchers for various uses are distinguished in the ATA Carnet by different coloured pages as follows:

• Exportation = export voucher for customs in the country of exportation (yellow) 
• Importation = import voucher for customs in the country of importation (white)
• Re-exportation = re-export voucher for customs in the country of destination (white)
• Re-importation = return voucher for customs in the country of departure (yellow)
• Transit = transit vouchers for customs in the country of transit (blue)

If goods are transported to several countries or in split shipments, check that there are enough vouchers in the ATA Carnet. While the ATA Carnet is valid, it’s possible to apply for more vouchers and, where justified, an extension of the validity of the ATA Carnet may also be granted. You can apply for a duplicate to replace a lost ATA Carnet.

Temporary export under the ATA Carnet

Opening of the ATA Carnet by customs in the country of export: Exportation voucher

The goods and the ATA Carnet are presented to customs in the country of export. The user of the ATA Carnet must sign the front cover and fill in sections D to F of the Exportation voucher and sign it. The Exportation voucher stays with customs in the country of export.

The export entries in the ATA Carnet are made by customs in the country of export. If the goods exit via another EU country, section seven of the yellow exportation counterfoil should not be filled in; instead, the customs office at the place of exit from the EU validates it with a signature and a date stamp. The counterfoils should not be removed from the ATA Carnet.

Example: ATA Carnet transport by air from Oulu via Helsinki to Japan

The goods are loaded onto an aircraft in Oulu, and, after arrival at Helsinki airport, they are transhipped in the airport’s customs area onto an aircraft headed for Japan. The ATA Carnet is stamped and validated in Oulu at a customs office that offers service by appointment.

Example: ATA Carnet transport by sea to Germany and from there to Canada by air

The goods leave Helsinki by road and continue the journey by sea to Germany, where they are loaded onto an aircraft headed for Canada. The ATA Carnet is presented to customs for endorsement either at Airport Customs or at the port at a customs office that provides service by appointment. Customs in Helsinki does not confirm the exit with an entry in section seven of the counterfoil; rather it is confirmed at the customs office in Germany, where the goods and the ATA Carnet must be presented.                      

Return of the ATA Carnet to the country of dispatch: Re-importation voucher

When the goods return, the ATA Carnet is presented to customs at the first place of entry in the EU. The user of the ATA Carnet must fill in sections D to F of the Re-importation voucher and sign it. Customs will send the Re-importation voucher to the return address of customs in the country of export. 

Using the ATA Carnet as a transit document: Transit voucher

When the ATA Carnet is used for starting a transit procedure in the country or area of transit, sections ‘D means of transport,’ ‘E packaging details’ and ‘F a) goods’ (numbers from the general goods list) are filled in. Furthermore, the place, date, name in print and the signature must be provided. Customs provides a time within which the ATA Carnet transit document must be presented at the point of destination indicated.

See instructions for private individuals on transporting goods with an ATA Carnet.

ATA Carnet is an international document, which can be used when goods for exhibitions and equipment used by professionals as well as commercial goods samples, are temporarily exported to countries that are contracting parties of the customs convention. The ATA Carnet also provides an internationally accepted guarantee for any customs duty and import taxes levied on the imported goods.

The ATA Carnet does not replace other documents or authorisations that might be needed regarding restrictions on import or export, for example import licences for firearms or health certificates. ATA Carnets are granted upon application by chambers of commerce in each of the contracting countries. In Finland, ATA Carnets are issued by the Central Chamber of Commerce.

Transit with the ATA Carnet

If the aim is to transit the goods under the ATA Carnet, for example to an exhibition or fair, via a country or territory (e.g. the EU) into which the goods are not temporarily imported, then the ATA Carnet can be used as a transit document. No separate transit guarantee has to be provided to Customs. Neither will any safety and security data have to be provided for goods transported under the ATA Carnet.