Liability of the Guaranteeing Association in ATA Carnets: An Important Reminder from the Directorate General of Customs

Liability of the Guaranteeing Association in ATA Carnets: An Important Reminder from the Directorate General of Customs (16.07.2025)

In its circular dated July 16, 2025, the Directorate General of Customs clearly defined the limits of liability for the guaranteeing association under the ATA Carnet system. According to this circular, the guaranteeing association is held liable solely for customs duties and bears no responsibility for late payment interest or administrative fines imposed under Article 238 of the Customs Law. Liability for these items rests exclusively with the carnet holder.

The circular further notes that certain customs administrations have been requesting an additional 10% surcharge on top of customs duties from the guaranteeing association. It emphasizes that all ATA Carnet procedures must be carried out strictly in accordance with the guidance set out in the circular.

In light of this, companies conducting transactions under ATA Carnets must manage the allocation of liability correctly and take into account that the carnet holder bears full responsibility for any late payment interest and administrative penalties. Failure to do so may result in recourse claims between the parties in the event of a dispute during the process.