C4u—ATA Carnets—Benefits and Procedures (U.S.)

Subscriber price: $100.00, Non-subscriber price: $115.00
Estimated total study time: 7 hours 54 minutes

This course serves as a basic introduction to ATA carnets, and includes U.S. information. It covers carnet application requirements, import and export procedures, carnet cancellation, and consequences for failure to return all goods back to the home country within the carnet validity period. Finally, we address the role of the freight forwarder and customs broker in advising and assisting clients with carnets.

Lesson 1—Introduction to Carnets (U.S.)

This lesson provides an overview of ATA carnets, features, benefits and limitation on their use.

(Estimated study time: 1 hour 0 minutes)

Introduction
ATA Carnet Overview
- What is an ATA Carnet?
- Carnet Benefits
  - "Registration" of Foreign Goods for Duty-Free Re-Entry into the U.S.
- Uses of an ATA Carnet
- Limitations on Use of Carnets
  - U.S. Carnet Use Limitations and Regulations
  - A Carnet Does Not Alter U.S. Export and Import Controls

Lesson 2—Carnet Documents; Application Procedure (U.S.)

This lesson explains and provides examples the documents that make up the carnet booklet. We also address the various types of information required for application, including the number of trips from the home country and visits to foreign countries, and the time to allow for to obtain a carnet.

(Estimated study time: 1 hour 8 minutes)

Introduction
International Trade—General
- ATA Carnets
  - Carnet Booklet Documents
  - Carnet Application Procedure
    - Where/How to Apply
      - U.S. Carnet Application Procedure
    - Application Information Required
    - Number of Needed Counterfoils and Vouchers
    - Application Processing Time

Lesson 3—"General List" Planning Detail; Carnet Fees (U.S.)

This lesson covers the detailed planning, including shipment configuration(s), that needs to occur in order to prepare a carnet application "General List" that will work well in use. It also covers application fees.

(Estimated study time: 1 hour 20 minutes)

Introduction
Detailed Listing of Goods Required
- General List; Basic Rule on Line-Items
- Description and Identification Challenges
  - Item Description; Unique Identification When Possible
  - Listing Accessories and Spare Parts
  - Listing End-Items and "Sets" Shipped in Multiple Packages
  - Listing Operational Maintenance Supplies for Equipment
  - Goods in Multiple Packages/ULDs
- Valuation of Items
- Consumables and "Leave Behind" Items
Carnet Fees and Expenses
- Carnet Fees and Expenses in the U.S.

Lesson 4—Export Compliance, Preparing for Export & Home Country Export Processing (U.S.)

This lesson addresses the relationship between use of a carnet and compliance with national import and export requirements, plus home country export procedures.

(Estimated study time: 1 hour 11 minutes)

Introduction
National Export and Import Restrictions that Must be Complied With
- U.S. Export and Import Restrictions Applicable to Carnets
Home Country Export and Re-Importation of Carnet Items
- Before Exporting: Carnet Item Packaging and Marking
  - General
  - Multiple Packages under a Single Carnet; Packing List
- Carnet Export Procedures—General
- Importance of Initial Export Processing
  - U.S. Carnet Export Procedures
- Multiple Home Country Exportations and Re-Importations
- General List Items Not Included in a Particular Trip
- Freight Forwarders Acting as Export Agent of Carnet Holder

Lesson 5—Visited Country Importation & Re-exportation (U.S.)

This lesson covers import and re-export processing of a carnet through a visited country, and how to handle a variety of situations that can arise, such as items which become separated, lost or left behind in a country, and replacing a lost carnet booklet.

(Estimated study time: 1 hour 14 minutes)

Introduction
Visited Country Importation Using a Carnet
- General
- Items on Carnet General List Not Included in Current Shipment
- Additional Support Documents
- Consequences of Carnet Errors and Mis-Declaration
Visited Country Re-Exportation under a Carnet
- General Re-Exportation Procedure
- Partial Re-Exportations
Items Shipped Independently or Separately from Other Carnet Items
Carnet Items Sold or Deliberately Left Behind in Visited Country
Carnet Booklet Lost

Lesson 6—Concluding Carnet Use and Liability (U.S.)

Responsibility under a carnet does not end with the "valid until" date in the carnet booklet. In this lesson, we address what the carnet holder must do to complete use of the carnet, and how to deal with claims for duty, tax and penalty that arise under a carnet if anything is left behind in a visited country or there has been a breakdown in importation and re-exportation procedure.

(Estimated study time: 1 hour 5 minutes)

Introduction
Concluding Carnet Use and Liability
- Carnet Usability Terminates
- Return of Completed / Expired Carnet
- Customs Processing of Carnet Voucher(s); Claim for Items Not Re-Exported
- Response by Guaranteeing Association
  - General
  - Claim in Error—Customs Performed Re-Export Validation
  - Claim in Error—Items Customs-Entered in Visited Country
  - Items Re-Exported but Not Presented to Customs for Re-Export Processing
    - Duty and Penalty Demand
    - Appeal by Guaranteeing Association
    - Direct Proof of Re-Export
    - Indirect Proof of Re-Export
    - Other Evidence of Re-export
  - Items Simply Not Re-Exported
  - Items Destroyed, Lost or Stolen in Visited Country
  - Fees for Appeal of Carnet Duty/Penalty Assessment for Non-Re-Exportation
- Carnet Cancellation; Return of Deposit

Lesson 7—Role of Forwarders and Customs Brokers in Handling Carnets (U.S.)

Carnet items are often shipped as cargo, in which case freight forwarders and customs brokers often become involved in carnet processing. Also, as experts in international trade, forwarders and brokers often are called upon by shippers for advice about and assistance in obtaining carnets.

(Estimated study time: 56 minutes)

Introduction
Role of Forwarders and Customs Brokers in Handling Carnets
- Advice and Expertise
- Application Assistance and Operational Planning
- Export or Re-Export Clearance; Carnet Booklet Control and Disposition
  - General Concerns – Transportation Document Preparation
  - Operational Export Validation Steps
- Import Clearance
  - General
  - Customs Brokers and Forwarders Acting as Agent of Carnet Holder
    - U.S. Customs Broker Acting as Agent of Carnet Holder
    - U.S. Freight Forwarder Acting as Agent of Carnet Holder