Taxation and Customs Union

Customs Transit: ATA - Temporary admission

The ATA carnet has also a function as transit document so that goods can be moved within the customs territory of the EU from the point where they enter to the point where they are used under temporary admission and the other way around to the point of exit.

The legal provisions regarding the use of the ATA carnet as a transit document within the EU are laid down in Articles 226(3)c and 227(2)c UCC and in Articles 283 and 284 of the Commission Implementing Regulation .

Further information about the use of the ATA carnet:

a) As transit document can be found in the Transit Manual .

b) As temporary admission declaration can be found on the web page relating to 'specific use' .