ATA Carnet

• The goods must be owned by a physical or legal person, resident or established in a country other than the import country. The representative must not be resident in the import country.
• The goods must not be lent or leased out.
• The goods must not be processed in the import country.
• The goods must be returned to the export country. Consumables cannot therefore be listed in a Carnet.
• It must be possible to produce the goods for customs inspection upon export.
• The goods listed in the Carnet must have been produced or have cleared customs in Norway.
• If the ATA Carnet is to be sent with a shipper or transporter, we recommend that the person concerned be issued with an authorising document written in English.
• An ATA Carnet can be used for ten round trips.
• A guarantee is required for Carnets covering goods worth more than NOK 3 million.

The Oslo Chamber of Commerce advises against using the Carnet when travelling by rail, since it has proved difficult to get the Carnet duly stamped by customs officials on entry and exit.

In order for a Norwegian chamber of commerce to issue an ATA Carnet to a person or company,

• the company must be registered in Norway.
• sole traders and private individuals must provide a guarantee.
• applicants must not be involved in ongoing disputes caused by the misuse of previously issued ATA Carnets.
• applicants with a low credit rating must provide a guarantee. The guarantee amount must be deposited in an account that does not accrue interest to the customer.
• the goods must have been produced or have cleared customs in Norway.

We perform credit checks on all our customers.

An ATA Carnet can be used for goods in three main categories:

Professional equipment

The ATA Carnet applies to professional equipment for temporary use in the import country. Apart from the general conditions for Carnets, the following requirements apply:

• The equipment must be used only for professional purposes.
• The equipment must not be used in connection with the processing or production of goods.
• Vehicles must be used only in connection with competitions.
• The equipment must not be used to exploit natural resources, erect, repair or maintain buildings, for earth moving or similar.

Examples of professional equipment include:

• cameras, audio and lighting equipment for the media and filmmakers
• testing equipment of various types
• tools
• rally cars and motorcycles for use in competitions
• horses (special rules apply – see separate section)

Commercial samples

A commercial sample is an item that is to be shown off in the import country, after which it will be taken back to Norway where it may subsequently be put into production. The following requirements are set for the use of a Carnet:

• The goods are imported only for the purpose of presenting or demonstrating them to prospective customers in the import country.
• The goods must have been produced outside the import country.
• The goods must not be sold or given away.

Examples of commercial samples include garments, shoes and trial collections.

Goods for presentation at trade fairs and exhibitions

The ATA Carnet can be used for goods that are intended for display or presentation at trade fairs, exhibitions, meetings or similar events. Apart from goods that are to be exhibited or demonstrated, the ATA Carnet can also be used for stand materials, demonstration aids, multimedia equipment, etc.

Goods that are intended solely as giveaways to visitors may not be listed on the Carnet. This also applies to items intended as consumables. All goods must be brought back to Norway.

Examples of trade fair and exhibition display materials include:

• materials for stands
• decorations
• advertising and demonstration materials

An ATA Carnet is a temporary customs passport. It must be stamped every time you cross into a new country or customs area (the EU is a single customs area).

Here follows a brief description of the Carnet and how it is used when travelling.

The Carnet’s component parts

The Carnet consists of a front cover, counterfoils, vouchers and a back cover.

Counterfoils are the pages that are placed at the front of the Carnet. They act as proof of which goods have been stamped and where they have been stamped.

Vouchers are the pages that the customs officer tears out. They are the customs station’s proof that the goods have crossed the border and act as a customs declaration.

The pages have different colours. The yellow pages are stamped by the Norwegian customs authorities on export from and re-import into Norway. The white pages are stamped by the customs authorities in the import country on import and re-export. The blue pages are stamped on entry and exit of a transit area when the goods are simply passing through (see the example below).

Opening the Carnet

When the Carnet is to be opened, the holder must sign at the bottom right-hand corner of the front cover (green).

To be valid, the Carnet must be stamped by Norwegian customs in connection with the first departure.  This is done in the grey field at the bottom left-hand corner of the Carnet’s front cover.

Use of the Carnet when travelling

Every time you cross into and out of a new country or customs area, the Carnet must be stamped by a customs officer. This is how it works:

1. You stop in the red zone at customs.
2. The customs officer stamps a counterfoil and a voucher, registers the goods and signs the papers. It is important that the information entered in both the counterfoil and the voucher is identical.
3. You sign in the bottom right-hand corner of the voucher and enter the date of the border crossing.
4. The customs officer takes the voucher out of the Carnet and keeps it, and you can continue on your journey.

Remember that the EU is a single customs area. You only need to get one stamp on entry and one on exit from the EU for the same trip.

If the ATA Carnet is to be sent with a shipper or transporter, we recommend that the person concerned be issued with an authorising document written in English.

Example of the Carnet stamping process on a journey from Norway to Switzerland, via various EU countries

1. Before leaving Norway, the green front cover of the Carnet is opened by the Norwegian customs authorities.
2. When exiting Norway, the yellow export page is stamped on the Norwegian side.
3. When travelling through the EU, the blue transit page must be stamped on the way into the EU.
4. On the way out of the EU, the blue transit page is stamped. For example, on the border between Germany and Switzerland.
5. On the Swiss side, the white import page must be stamped.
6. On the way out of Switzerland, the white re-export page must be stamped, for example at the airport.
7. On arriving in Norway, for example at the airport, the yellow re-import page must be stamped.

After use, the Carnet must be returned to the issuing chamber of commerce no later than five weeks after its expiry date. The deposit (guarantee amount) will only be refunded if the Carnet has been used correctly and returned by the specified deadline.

The holder of the Carnet is legally responsible for any incorrect use.

Specific rules apply if you intend to use the Carnet for horses. A Carnet is issued only if you intend to use the horse in competitions.

Private individuals or firms with a low credit rating must provide a guarantee corresponding to 30 per cent of the total value of the goods listed. The amount will cover any VAT that the Oslo Chamber of Commerce must pay to foreign customs authorities if the horse is not taken out of the country before the Carnet expires (one year).

If you are a member of the Norwegian Equestrian Federation or Øvrevoll Veddeløpsbane AS, you must contact them when you want to order a Carnet.

Filling out the goods list

Each horse’s name, ID number, colour, date of birth, gender and market value must be entered in the goods list.

Payment

If a Carnet is ordered through the Norwegian Equestrian Federation or Øvrevoll Veddeløpsbane AS, the rider (or their representative) must pay the invoice before the Carnet is collected.

The Norwegian Equestrian Federation or Øvrevoll Veddeløpsbane AS will then be recorded as the Carnet’s holder, while the invoice is sent directly to the rider (or their representative).

Health and identification requirements when bringing horses into and out of Norway

You will find more information about the requirements for bringing horses into and out of Norway on the Norwegian Food Safety Authority’s website:

• Identification of the horse
• Import of horses
• Export of horses

Customs requirements and regulation fees

If the goods listed in the Carnet are not brought back to Norway by its expiry date, the import country will require that the goods clear customs there.

The Oslo Chamber of Commerce will subsequently receive a demand for payment from the import country’s customs authority corresponding to 30 per cent of the goods’ value. The amount demanded comprises VAT, punitive excise duty and any accrued interest. This amount will be paid up front by the Oslo Chamber of Commerce and subsequently reclaimed from the Carnet’s holder.

This applies to goods that have remained abroad, been given away, sold or stolen while out of the country.

If the Carnet holder has not had the re-export page stamped, certain countries (including Switzerland, the USA, Singapore and Austria) demand a fee for regulating the Carnet in arrears, even when the equipment has been brought back into Norway.

Loss of the deposit and any guarantee amounts

The Carnet must always be returned to the issuing chamber of commerce after use. The deadline for returning the Carnet is five weeks after its expiry date. If the Carnet is not returned by this deadline, you will lose your deposit.

It is important to consult the chamber of commerce immediately if problems arise, so that they can help to reduce the scale of the damage along the way. It is generally too late to regulate a Carnet once it has expired.

You are recommended to obtain insurance to cover any customs demands in connection with the theft of Carnet-listed goods.

Express
Applies to Carnets that must be issued by the close of business on the following working day. Orders must be received by us before 3.30 pm.

Changes
Applies to changes after we have drawn up the Carnet. Note: Changes cannot be made to ATA Carnets that ve been opened by the customs authorities.

Uncollected or cancelled Carnets*

*) It is only possible to cancel an ATA Carnet if the document is still in the hands of the OCC. If your ATA Carnet has been put in the post or collected, it can no longer be cancelled.

Guarantee amounts
In some cases, the customer must provide a guarantee corresponding to 30 per cent of the value of the goods listed in the Carnet. This applies to:

• private individuals
• companies that have previously misused Carnets or have a low credit rating.
• Carnets for goods valued at more than NOK 3 million (with certain exceptions)

The amount must either be transferred to the chamber of commerce’s guarantee account. Otherwise, a bank guarantee must be provided.

Billing and return of deposits and guarantee amounts
The Carnet costs set out in the invoice must be paid in full. This also applies when the Carnet has already been returned to the chamber of commerce after the trip has been completed.

The deposit (and guarantee amount) will be refunded if the Carnet has been used correctly and returned no later than five weeks after its expiry date