Briefer on 1990 Istanbul Convention on Temporary

Admission
Concept of Temporary Admission

• Commonly referred to under the Customs Modernization and Tariff Act

(CMTA) of 2016 as Conditionally Tax and/or Duty-exempt
Importations. These are covered under Section 800 of the CMTA.

• Under the old Tariff and Customs Code of the Philippines (TCCP) of
1957, this is commonly known as Conditionally-Free Importations,
and covered under Section 105 of the TCCP

• Under the Philippine Tariff Act of 1909 during the American

occupation, importations of this nature were generally labeled under
Section 45 of the Act as “Free, Subject to Express Conditions”
Definition of Temporary Admission
Under the Revised Kyoto Convention of 1999 and the Istanbul Convention
of 1990, “Temporary Admission" means the Customs procedure under
which certain goods can be brought into a Customs territory conditionally
relieved totally or partially from payment of import duties and taxes;

such goods must be imported for a specific purpose and must be intended
for re-exportation within a specified period and without having undergone
any change except normal depreciation due to the use made of them.
Implementing Rules and Regulations Involving Conditionally Tax
and/or Duty-Free Importations under the CMTA

• Customs Administrative Order (CAO) No. 6-2020 on Conditionally Tax and/or Duty-
Exempt Importations under Section 800 of the CMTA Excluding Subsections (f) and
(g)
• CAO No. 8-2019 on Policies on Admission, Movement, and Re-Exportation of
Containers at the Seaports
• CAO No. 1-2018 on Amended Rules on Consolidated Shipment of “Balikbayan
Boxes”
• Customs Memorandum Order No. 18-2018 on Guidelines on the Implementation
of CAO No. 1-2018.
• CAO No. 6-2016 on Conditionally Tax and/or Duty-Exempt Importation of “Returning
Residents” and Overseas Filipino Workers (OFWS)
Current Customs Clearance Procedure of Conditionally
Free importations (Except containers)

Importer is required to file a Goods Declaration (commonly known as Import Entry)

Post a security equivalent to the Duties and Taxes to secure payment thereof if the
conditions are violated.

Submission of the following supporting documents:

a. Tax Exemption Indorsement (TEI) from Department of Finance

c. Permit/clearance from regulatory agencies (if required)
d. Bill of Lading
e. Sales Invoice
f. Packing List
DOF basic requirements to secure the Tax Exemption Indorsement
(TEI) (example: Goods for Exhibition under Section 800 (j) of the
CMTA
1. Completely filled-out DOF-RO Form No. 91
2. Notarized Affidavit of End-use/Ownership
3. Signed and dated Bill of Lading/AWB
4. Commercial invoice (Packing list, if applicable)

Other requirements

5. Certificate of Venue and Date

6. Authorization from Exhibitor if consigned to broker/forwarder
What are the two main objectives of the Istanbul
Convention?
Simplification and harmonization of Customs procedures through the adoption of a single
international instrument involving goods allowed temporary admission or the use of a
temporary admission paper which is commonly known as ATA Carnet; and

The ATA Carnet also serves as security which ensures to the satisfaction of the Bureau of
Customs that an obligation will be fulfilled. This second objective will dispense with
securing a regular bond or any other form of security to guarantee the payment of duties
and taxes through the accreditation of a National Issuing and Guaranteeing Association or
NIGA.
 A Carnet or ATA Carnet (pronounced kar-nay) is an
international customs and temporary export-import
document. It is used to clear temporarily admitted goods
What is ATA in customs upon importation without paying duties and
import .
Carnet?

Carnets are also known as Merchandise Passports or

Passports for Goods.
What is the difference between ATA Convention and
Istanbul Convention on Temporary Admission?
A.T.A. Convention - This refers to the Customs Convention on the A.T.A. Carnet for the
temporary admission of goods which was adopted in 1961. This is commonly known as the A.T.A.
Convention

Istanbul Convention – This refers to the Convention on Temporary Admission which was adopted
in Istanbul, Turkey on 26 June 1990.

From the adoption of the ATA Convention, about six international Conventions were drawn up
allowing specific categories of goods to be temporarily imported.

Other international organizations, also adopted Conventions in the field of temporary importation
and as a result some 15 international instruments existed in the 1980’s, each governing the
temporary admission of a restricted category of goods.
Features of the A.T.A. Convention
1. A.T.A. Convention specifically covers goods temporarily imported under:

(a) the Customs Convention on the temporary importation of professional

equipment, done at Brussels on 8th June 1961;

(b) the Customs Convention concerning facilities for the importation of goods for
display or use at exhibitions, fairs, meetings or similar events, done at Brussels on 8th
June 1961, in so far as it is a Contracting Party to those Conventions.

2. No provision on CPD Carnet unlike the Istanbul convention

 GOODS COVERED under the ISTANBUL CONVENTION
1. Goods for display or use at exhibitions, fairs, 7. Tourist publicity material
meetings or similar events

2. Professional equipment 8. Goods imported as frontier traffic

3. Containers, pallets, packagings, samples and 9. Goods imported for humanitarian purposes
other goods imported in connection with a
commercial operation

4. Goods imported in connection with a 10. Means of Transport (Covered by CPD

Manufacturing Operation Carnet)

5. Goods imported for educational, scientific or 11. Animals

cultural purposes

6. Travelers' personal effects and Goods imported 12. Goods imported with partial relief from
for sports purposes import duties and taxes
Istanbul Convention on Temporary CMTA Counterpart or Similar Form of Security Documents Required upon
Admission Provisions importation(CAO 6-2020)
Annex B1 • Section 800 (j) for goods used one hundred percent (100%) of the a. TEI from DOF
Goods for display or use at exclusively in public exhibitions ascertained duties, taxes and other b. 100% surety for duties, taxes
exhibitions, fairs, meetings or similar charges thereon and other charges
events c. Goods Declaration
• Section 800 (r) for samples d. Import BL
for commercial samples – e. Invoice/packing list
 

(if less than 50k) - a security in an f. TEI from DOF

amount equal to the ascertained g. Goods Declaration
duties, taxes and other charges h. Import BL
thereon i. Invoice/packing list
 
If more than 50k – security for less
than 50k

And

Security for amount 50k or more

OR pay duties and taxes on excess
 Istanbul Convention on
Temporary Admission
Annex B2 • Section 800 (i) for professional
Professional equipment
• Section 800 (k) for goods
CMTA Counterpart or Similar
Provisions
equipments/tools of the trade
of settlers or returning resident
brought in by foreign film
producers
Form of Security
one hundred percent (100%) of a.
the ascertained duties, taxes b.
and other charges thereon
 
one hundred percent (100%) of
the ascertained duties, taxes
and other charges thereon
Documents Required upon
importation(CAO 6-2020)
TEI from DOF
Goods Declaration
c. Permit/clearance from
regulatory agencies
d. Import BL
e. Invoice/packing
For importations by foreign film
producers
f. TEI from DOF
g. Affidavit of foreign film
producers
h. Certificate of identification
upon entry to the Philippines
i. 100% security for duties and
taxes
j. Goods Declaration
k. Import BL
l. Invoice/packing list
 Istanbul Convention on CMTA Counterpart or Similar Form of Security Documents Required upon
Temporary Admission Provisions importation(CAO 6-2020)
For Photographic/cinematographic
films
 
h. TEI from DOF
i. Goods Declaration
j. Import BL
k. Invoice/packing
l. Certificate of Identification
upon exit from the Philippines
m. Re-identification upon entry to
Philippines
n. Affidavit by the importer

Annex B3 • Section 800 (n) on certain one hundred percent (100%) of the TEI from DOF
Containers, pallets, packagings, samples packagings and containers ascertained duties, taxes and other Goods Declaration
and other goods imported in connection • No equivalent counterpart for the charges thereon Import BL
with a commercial operation conditionally duty-free importation Invoice/packing list
of advertising films 100% security

Annex B4 N/A N/A N/A

Goods imported in connection with a
manufacturing operation
 Istanbul Convention on
Temporary Admission
Annex B5
Goods imported for educational,
scientific or cultural purposes
CMTA Counterpart or Similar Form of Security Documents Required upon
Provisions importation(CAO 6-2020)
• Section 800 (j), but only for one hundred percent (100%) of a. TEI from DOF
technical and scientific films the ascertained duties, taxes b. 100% surety for duties,
imported by technical, cultural, and other charges thereon taxes and other charges
and scientific institutions c. Goods Declaration
d. Import BL
  e. Invoice/packing list
• Section 800 (s) but only for no security but plenty of  
animals and plants for conditions f. TEI from DOF
scientific experimental g. Goods Declaration
propagation or breeding, and h. Import BL
for other botanical, zoological i. Invoice/packing list
and national defense purpose  
no security but plenty of j. TEI from DOF
• Section 800 (t) on books and conditions k. Goods Declaration
publications l. Import BL
  m. Invoice/packing list
Istanbul Convention on
Temporary Admission
Annex B6
Travellers' personal effects and
goods imported for sports
purposes
CMTA Counterpart or
Similar Provisions
• Section 800 (h) for
personal and household
effects
Form of Security Documents Required
upon
importation(CAO 6-
2020)
one hundred percent a. TEI from DOF
(100%) of the ascertained b. 100% security for D/T
duties, taxes and other c. Goods Declaration
charges thereon d. Import BL
e. Invoice/packing list

• None for sports purposes

Annex B7 N/A N/A N/A

Tourist publicity material
Annex B8 N/A N/A N/A
Goods imported as frontier
traffic
 Istanbul Convention on CMTA Counterpart or Similar Form of Security Documents Required upon
Temporary Admission Provisions importation(CAO 6-2020)

Annex B9 • Section 800 (m) No security but subject to a. TEI from DOF
Goods imported for humanitarian conditions b. Goods Declaration
purposes   c. Import BL
d. Invoice/packing list

Duty and tax free (Covered

• Section 120 and 121, for the under Joint Administrative
tax and duty-free importation Order No. 1-2020
of relief consignments

• Section 800 (f) on vehicles of one hundred percent (100%) a. TEI from DOF
returning residents of the ascertained duties, b. Goods Declaration
Annex C taxes and other charges c. Import BL
Means of transport (Covered by a thereon d. Invoice/packing list
CPD Carnet)
 Istanbul Convention on CMTA Counterpart or Similar Form of Security Documents Required upon
Temporary Admission Provisions importation(CAO 6-2020)
Annex D • Section 800 (i) on the importation of one hundred percent (100%) of the a. TEI from DOF
Animals domestic animals of returning ascertained duties, taxes and other b. Goods Declaration
residents charges thereon c. Permit/clearance from
regulatory agencies
d. Import BL
  e. Invoice/packing

• Section 800 (j) on the importation of one hundred percent (100%) of the f. TEI from DOF
goods for exhibition ascertained duties, taxes and other g. 100% surety for duties, taxes
charges thereon and other charges
h. Goods Declaration
i. Import BL
  j. Invoice/packing list
 
• Section 800 (s) on animals for
scientific experimental propagation no security but plenty of conditions k. TEI from DOF
or breeding; and for other botanical, l. Goods Declaration
zoological and national defense m. Import BL
purpose.   n. Invoice/packing list

Annex E N/A N/A N/A

Goods imported with partial relief from
import duties and taxes
GOODS NOT COVERED

Perishable Goods or Consumable

Items

Goods for processing or repair

  Serves as the entry declaration
S  Single document of goods that will pass through several customs
F
A administrations. Used both as Import and Export document. E
 One (1) year validity from date of issuance
L  Duties and taxes due are guaranteed
A
 Articles listed on an ATA Carnet can be imported to and exported from T
I any of the member countries as needed during the one-year life of the U
E Carnet.
 Eliminates temporary import bonds R
N  So long as the goods are re-exported within the allotted time frame, no
E
duties and taxes are due.
T  Failure to re-export all goods listed on the Carnet results in the need to S
pay the applicable duties.
 No need to lodge regular customs goods declaration
Benefits of ATA No need to post a cash bond or other security for the goods
Carnet upon arrival
No need to go to DOF to secure TEI

No need to submit voluminous documents to customs

More competitive especially during the post pandemic

period
At par with other signatories to the convention

Faster flow of product innovations

Sign of a mature business climate

 Less paperwork

Benefits to Customs Less hassle and optimizes assignment of personnel

Faster processing and release of the goods

Reduces administrative expenses
.

No Loss of revenue

Makes customs more compliant with Trade Facilitation

Agreement

Eliminates recurrence of complaints from foreign travelers

for rejecting Ata Carnets for their goods
 SIGNATORIES TO THE ATA AND ISTANBUL CONVENTIONS
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION CONVENTION RATIFICATION OR
OR ACCESSION ACCESSION

ALBANIA NO YES 2009

ALGERIA YES 1973 YES 1998
ANDORRA YES 1998 YES 1998
ARMENIA NO YES 2018
AUSTRALIA YES 1967 YES 1992

AUSTRIA YES 1963 YES 1994

BAHRAIN NO YES 2012
BELARUS YES 1998 YES 1998
BELGIUM YES 1966 YES 1997
BOSNIA AND HERZEGOVINA NO YES 2010

BRAZIL NO YES 2011

BULGARIA YES 1964 YES 2003
CANADA YES 1972 NO
CHILE NO YES 2004
CHINA YES 1993 YES 1993

COTE D’IVOIRE YES 1962 NO

CROATIA YES 1963 YES 1999
CUBA YES 1963 NO
CYPRUS YES 1976 YES 2004
CZECH REPUBLIC YES 1993 YES 1999
 SIGNATORIES TO THE ATA AND ISTANBUL CONVENTIONS
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION OR CONVENTION RATIFICATION OR
ACCESSION ACCESSION

DENMARK YES 1965 YES 1997

EGYPT YES 1968 NO
ESTONIA NO YES 1996
FINLAND YES 1964 YES 1997
FRANCE YES 1962 YES 1997
GEORGIA NO YES 2010
GERMANY YES 1965 YES 1997
GHANA NO YES?
GREECE YES 1975 YES 1997
HONG KONG, CHINA NO YES 1995
HUNGARY YES 1965 YES 2005
ICELAND YES 1970 NO
INDIA YES 1989 NO
INDONESIA NO YES 2014
IRAN YES 1968 YES 2016
IRELAND YES 1965 YES 1997
ISRAEL YES 1966 YES?
ITALY YES 1964 YES 1997
JAPAN YES 1973 NO
JORDAN NO YES 1992
 SIGNATORIES TO THE ATA AND ISTANBUL CONVENTIONS
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION OR CONVENTION RATIFICATION OR
ACCESSION ACCESSION

KAZAKHSTAN NO YES 2013

KOREA (South) YES 1978 NO
KUWAIT NO YES 2017
LATVIA NO YES 1999
LEBANON YES 1979 NO
LESOTHO YES 1983 NO
LITHUANIA NO YES 1998
LUXEMBOURG YES 1966 YES 1997
MACEDONIA YES 1996 YES 2006
MADAGASCAR NO YES 2008

MALASIA YES 1988 NO

MALI NO YES 2004
MALTA YES 1983 YES 2001
MAROCCO YES 1996 NO
MAURITIUS YES 1982 YES 1995
MEXICO YES 2000 NO
MOLDOVA NO YES 2009
MONGOLIA NO YES 2003
MONTENEGRO NO YES 2008
MOROCCO NO YES?
 SIGNATORIES TO THE ATA AND ISTANBUL CONVENTIONS
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION OR CONVENTION RATIFICATION OR
ACCESSION ACCESSION

NETHERLANDS YES 1964 YES 1997

NEW ZEALAND YES 1977 NO
NIGER YES 1978 YES?
NIGERIA YES 1973 YES 1993
NORWAY YES 1964 NO

OMAN NO YES 2012

PAKISTAN NO YES 2004
POLAND YES 1969 YES 1995
PORTUGAL YES 1966 YES 1997
QATAR NO YES 2014

ROMANIA YES 1967 YES 2002

RUSSIAN FEDERATION YES 1996 YES 1996
SAUDI ARABIA NO YES 2011
SENEGAL YES 1977 NO
SERBIA YES 1983 YES 2010

SINGAPORE YES 1983 NO

SLOVAKIA YES 1993 YES 2000
SLOVENIA YES 1993 YES 2000
SOUTH AFRICA YES 1975 YES 2004
SPAIN YES 1964 YES 1997
 SIGNATORIES TO THE ATA AND ISTANBUL CONVENTIONS
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION OR CONVENTION RATIFICATION OR
ACCESSION ACCESSION
SRI LANKA YES 1981 NO
SUDAN NO YES?
SWEDEN YES 1964 YES 1997
SWITZERLAND YES 1963 YES 1995
TAJIKISTAN NO YES 1997
THAILAND YES 1994 YES 2007
TRINIDAD AND TOBAGO YES 1981 YES 2011
TUNISIA YES 1971 NO
TURKEY YES 1974 YES 2004
UKRAINE NO YES 2010
UNITED ARAB EMIRATES NO YES 2010
UNITED KINGDOM YES 1963 YES 1997
UZBEKISTAN NO YES 2020
UNITED STATES YES 1968 NO
VIETNAM NO YES 2019
ZIMBABWE NO YES 1992
EUROPEAN UNION NO YES 1997
TOTAL 63 72
TOTAL NUMBER OF SIGNATORIES TO ANY OF THE TWO CONVENTIONS = 94
 SIGNATORIES FROM ASEAN AND SELECTED MAJOR ECONOMIES
COUNTRIES ATA YEAR OF ISTANBUL YEAR OF
CONVENTION RATIFICATION OR CONVENTION RATIFICATION OR
ACCESSION ACCESSION
BRUNEI NO NO
CAMBODIA NO NO
INDONESIA NO YES 2014
LAO PDR NO NO
MALAYSIA YES 1988 NO
MYANMAR NO NO
PHILIPPINES NO NO
SINGAPORE YES 1983 NO
THAILAND YES 1994 YES 2007
VIETNAM YES 2019

TOTAL 3 3
TOTAL NUMBER OF SIGNATORIES TO ANY OF THE TWO CONVENTIONS = 4
OTHER MAJOR ECONOMIES ATA CONVENTION ISTANBUL CONVENTION
AUSTRALIA 1967 1992
CANADA 1972
CHINA 1993 1993
EUROPEAN UNION 1997
JAPAN 1973
NEW ZEALAND 1977
SOUTH KOREA 1978
UNITED STATES 1968
RESERVATIONS PROPOSED BY THE DOF TO THE ANNEXES IN
THE ISTANBUL CONVENTION
THE PHILIPPINES WILL INVOKE WITHDRAWAL
MECHANISM UNDER ARTICLE 29 OF THE
ISTANBUL CONVENTION

ARTICLE 29. (c) Any Contracting Party which has entered reservations may
withdraw them, in whole or in part, at any time, by notification to the depositary
specifying the date on which such withdrawal takes effect.
ANNEXES WHERE THE DOF RECOMMENDED NOT TO ACCEDE
END