• The main categories of goods temporarily imported under cover of ATA Carnet are:-


• Antiques, machinery, machine-tools, catering equipment, canned food, footwear, toys, computers, office equipment, transformers, electric generators, electrical/electronic and scientific equipment, surgical and dental equipment, jewellery and articles of precious metal/stones, “hi-fi”, audio-visual, photographic and filming equipment, lasers, musical instruments and records, display material, aircraft, films, motor vehicles and accessories, racing engine machinery, heating and lighting equipment, agricultural machinery, furniture, crockery, paintings and other works of art, umbrellas, race-horses, suitcases, perfume, theatrical effects and sets, concert and musical instruments, leather and sports goods, clothing, yachts and boats, display stands.Thus, a very wide range of goods can be included on a Carnet.
  
  
• Items which are however, specifically excluded from the ATA Carnet System are:-


• Perishable goods and items such as paint, cleaning materials, food, oils, leaflets and brochures, which are considered as “consumable items” and intended to be given away, disposed of, or utilized abroad, are excluded from the system as they would not ordinarily be re-exported.
• 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.

In India, the ATA System deals with only the goods covered under the Fairs and Exhibitions Convention of Customs Co-operation Council (1961). However, with effect from 1st March, 2002, the Government vide Notification No. 24/2002 - Customs dated 1st March, 2002 has amended the earlier Notification No. 157/90-Customs dated 28th March, 1990 ,extending the scope of ATA carnet to cover meetings, conferences or congresses organized by any company or organization.

^ Top