To prescribe the rules and regulations in the implementation of the ATA Carnet System in the country, the Bureau of Customs issues CAO 2-2022 or the “Rules and Regulations in the Implementation of the ATA System in the Philippines”.
The ATA Carnet refers to the Temporary Admission Papers used for the Temporary Admission of goods, excluding means of transport. The ATA System allows the free movement of goods across frontiers and their temporary admission into a customs territory with relief from duties and taxes.
The term “ATA” is a combination of the initial letters of the French words “Admission Temporaire” and the English Words “Temporary Admission”.
Importation of goods under the said CAO shall be granted Temporary Admission subject to the following conditions: (1) the goods, including means of transport) must be imported for a specific purpose; (2) the goods must be intended for re-exportation within the minimum period specified under the Istanbul Convention; and (3) the goods shall not undergo any change except normal depreciation due to the use made of them.
The Bureau shall accept, in lieu of the regular SAD or Informal Declaration and Entry (BOC Form no. 177), a validly issued ATA Carnet as a Goods Declaration for goods temporarily imported into the country and covered under the CAO.
For more information, the said CAO may be accessed through this link: https://customs.gov.ph/wp-content/uploads/2022/03/cao-02-2022-Rules-and-Regulations-in-the-Implementation-of-the-ATA-System-in-the-Philippines.pdf
