This course covers the two principal international customs documents for temporary importation of goods and vehicles into India — the ATA Carnet and the Carnet de Passage en Douane — explaining the legal framework, the operational procedure, and the customs officer's role at each stage of the temporary importation and re-exportation cycle. While the ATA Carnet was introduced briefly in Course 12 in the context of trade samples, this course treats both instruments comprehensively and as standalone subjects covering the full range of eligible goods categories and the complete procedural chain.

The ATA Carnet — whose name combines the French and English words for "temporary admission" (Admission Temporaire/Temporary Admission) — is an international customs document created under the Istanbul Convention on Temporary Admission 1990, to which India is a contracting party. It allows goods to be temporarily imported into any member country without payment of import duty or taxes, without the need for country-specific customs documentation, and without a cash deposit of duty — the Carnet itself serving as the international guarantee instrument. The course explains the three principal goods categories for which ATA Carnets are used: professional equipment (tools, instruments, and apparatus used by technicians, journalists, and other professionals for their work), commercial samples (goods carried for the purpose of soliciting orders), and goods for exhibitions and fairs (exhibits, display materials, and related equipment). Each category has its own annexure to the Istanbul Convention and its own set of conditions — and CBLE tests whether candidates can correctly assign a given set of goods to the right category and identify the applicable conditions.

The issuing authority for ATA Carnets in India is the Federation of Indian Export Organisations (FIEO), which is the guaranteeing association in India under the international ATA Carnet chain guaranteed by the International Chamber of Commerce (ICC) through the World Chambers Federation. The course explains the role of FIEO as both the issuing authority for outbound Carnets (Indian exporters taking goods temporarily abroad) and the guaranteeing association for inbound Carnets (foreign nationals bringing goods temporarily into India). The guarantee chain — under which FIEO guarantees to the Indian Customs Department that duty will be paid if goods admitted on an inbound ATA Carnet are not re-exported within the validity period — is treated as a core CBLE concept since it explains why the ATA Carnet can substitute for a cash duty deposit.

The structure of the ATA Carnet document is explained in detail since CBLE tests it: the cover page, the counterfoils, and the vouchers (yellow for exportation, white for importation, and blue for transit) — and how the customs officer at each port of entry and exit detaches and retains the appropriate voucher to create a documentary trail that enables the issuing authority and the guarantee chain to track whether goods have been re-exported. The Indian customs procedure for admitting goods under an inbound ATA Carnet — verification of the Carnet's validity period, the goods description, and the guarantee endorsement; examination of the goods; endorsement of the Carnet by the proper officer; and the recording of the admission on ICEGATE — is covered with reference to Chapter 19 of the Indian Customs Manual 2025 as the operational authority.

The re-exportation obligation is treated as the most CBLE-critical aspect of the ATA Carnet framework: goods admitted under a Carnet must be re-exported in the same state as imported (fair wear and tear excepted) within the validity period of the Carnet — which may not exceed one year. If goods are not re-exported within the validity period, the guarantee is invoked, FIEO becomes liable to pay the applicable customs duty to the Indian Government, and FIEO in turn recovers from the Carnet holder. The consequences of partial re-exportation, loss of goods, destruction of goods during the validity period, and theft of goods are each addressed as CBLE scenario patterns since candidates must understand which events extinguish the duty liability and which trigger the guarantee.

The Carnet de Passage en Douane (CPD) is covered as the equivalent document for temporary importation of road vehicles — cars, motorcycles, campervans, and other motor vehicles — by travellers and tourists. Unlike the ATA Carnet which covers goods generally, the CPD is specifically for vehicles and is used by persons touring abroad in their own vehicle or participating in international rallies and motorsport events. The Automobile Association of India (AAI) is the issuing authority for CPD Carnets in India. The course explains the procedure for temporary importation of a vehicle under a CPD — the endorsement procedure at the port of entry, the validity period, the re-exportation obligation, and the consequence of a vehicle remaining in India beyond the permitted period. The key distinction between ATA Carnet (goods) and CPD (vehicles) is a CBLE-tested categorisation question since candidates must identify the correct document for a given temporary importation scenario.