The International Convention on the Simplification and Harmonization of Customs procedures (Kyoto Convention) entered into force in 1974 and was revised and updated to ensure that it meets the current demands of governments and international trade. The WCO Council adopted the revised Kyoto Convention in June 1999 as the blueprint for modern and efficient Customs procedures in the 21st century. Once implemented widely, it will provide international commerce with the predictability and efficiency that modern trade requires.

 

The ATA is a system allowing the free movement of goods across frontiers and their temporary admission into a Customs territory with relief from duties and taxes. The goods are covered by a single document known as the ATA carnet that is secured by an international guarantee system. The term "ATA" is a combination of the initial letters of the French words "Admission temporaire" and the English words "Temporary Admission".

 

 The Convention provides for the temporary importation of containers, free of import duties and taxes, subject to re-exportation within 3 months and without the production of customs documents or security.

 

 

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