| ATA System |
| In
1961, the Customs Cooperation Council (CCC) - forerunner
of the World Customs Organization (WCO) - adopted the
"Customs Convention on the ATA Carnet for the Temporary
Admission of Goods".
The customs
conventions corresponding to the three main categories
of goods covered by the system are:
- Commercial
samples - The GATT International Convention to facilitate
the importation of commercial samples and advertising
material (Geneva 1952)
- Professional
equipment - The CCC's Customs Convention on the temporary
importation of professional equipment (Brussels 1961)
- Goods
for presentation or use at trade fairs, shows, exhibitions
or similar events - The CCC Customs Convention concerning
facilities for the importation of goods for display
or use at exhibitions, fairs, meetings or similar
events (Brussels 1961).
These various
Conventions are progressively being replaced by one
single International Customs Convention on temporary
admission named the WCO Istanbul Convention.
Over the
last 40 years, the Carnet system has spread from just
a few West European countries to most of the industrialized
world, including a growing number of developing countries
and emerging economies.
These Conventions
govern the requirements for temporary duty-free admission
of a reasonable number of goods from participating countries.
In
India, ATA System deals with only those goods covered
under the Fairs and Exhibitions Convention of CCC (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 meeting, conference or congress organized by
any company or organization.
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