The ATA Carnet and the Story of the “Right-Hand” Column

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At boomerang carnets®, exceptional customer service has been the foundation of our ATA Carnet business for nearly 40 years in the U.S. and over a decade in the U.K. 

Our in-depth understanding of ATA Carnet procedures, combined with a commitment to responsiveness, ensures smooth operations and satisfied customers.  We understand what our clients need and excel at resolving even the most complex carnet situations.  No matter the challenge, we investigate, act, and deliver solutions.  

The following customer story illustrates the importance of a section on the ATA Carnet document, the “Right-Hand” Column.  The “Right-Hand” Column on an ATA Carnet labeled "For Customs Use" is designated for customs authorities to record significant information when processing the ATA Carnet during importation, exportation, or in transit.  Customs notating in the “Right-Hand” Column is a crucial part of the customs process, as it ensures compliance with temporary import/export regulations for participating ATA Carnet countries.  It appears as part of the General List.  The General List on the ATA Carnet lists all the items to be covered by the ATA Carnet, their value, and any identifying information.   
 

A U.K. Art Gallery’s Experience in France

Recently, a U.K. art gallery sent a collection of artworks to France for a gallery exhibition there and used an ATA Carnet as the method of temporary export/import of the art items.  After the exhibition, three pieces were to remain with the French gallery, while the rest of the art items were to be shipped back to the U.K.  However, French Customs halted the re-exportation of the remaining 15 items due to the value-added tax (VAT) owed on the three art items that were to remain in France.

The complication that arose was due to how the art items were listed on the ATA Carnet’s General List.  U.K.-issued carnets allow items to be grouped under a single declared value on the General List—the list of all the items being temporarily exported/imported into France.  While this is an accepted practice, it made it challenging for French Customs to determine the exact VAT due on the three retained pieces because they are grouped on the General List, not individually itemized, and the group is a single value.

In an effort to resolve the issue, the French gallery engaged a freight forwarder, who contacted a U.K.-based art consultant.  It was decided that all the art items would be stored in the French forwarder’s facility until an agreeable solution could be reached.  As many days passed, storage fees accumulated, and the U.K. gallery grew increasingly anxious to recover its pieces.  None of this was necessary.

At this critical juncture, Curt E.H. Wilson, Managing Director, boomerang carnets UK, was called upon to facilitate a resolution.  He coordinated with all parties and arranged for the Liverpool Chamber of Commerce, the ATA Carnet issuing chamber, to issue a Letter of Authorization.  This Letter allowed the U.K. gallery—the carnet Holder—to officially designate the three retained items for import into France, pay the necessary duties and VAT, and secure the release of the remaining 15 art items for return to the U.K.  Once approved by French Customs, the matter was successfully resolved and French Customs clearly marked the art items being retained in France with notations in the “Right-Hand” Column reflecting in writing on the Carnet, the exact information that was presented in the Liverpool Chamber’s Letter of Authorization.

Curt E.H. Wilson’s advice, call boomerang carnets first to ensure smooth customs clearance and avoid costly delays.

This situation highlights the expertise boomerang carnets employs on behalf of customers to resolve any issues of carnet usage in international shipments, should they arise.
 

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