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The ATA Carnet, often referred to as the "Passport for goods", is an international customs document that permits the tax-free and duty-free temporary export and import of nonperishable goods for up to one year.
TIR plate Bulgarian TIR lorry in Hungary, 1978 TIR lorry, 2010. The Convention on International Transport of Goods Under Cover of TIR Carnets (TIR Convention) is a multilateral treaty that was concluded at Geneva on 14 November 1975 to simplify and harmonise the administrative formalities of international road transport.
The Customs Convention on the Temporary Importation of Commercial Road Vehicles is a 1956 United Nations multilateral treaty.In states that adhere to the Convention, it allows commercial road vehicles—such as taxis, buses, and semi-trailer trucks—to temporarily travel within the country duty free.
It was signed by six states and entered into force on 20 November 1955. The convention was soon complemented by the Customs Convention Regarding the E.C.S. Carnets for Commercial Samples which entered into force on 3 October 1957 and then virtually superseded by the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods in ...
Legal tax avoidance; Base erosion and profit shifting (BEPS) . Double Irish. Single Malt; CAIA; Dutch Sandwich; Tax credit; Tax deduction; Tax exemption; Taxpayer groups; Tax holiday
Top service-exporting countries [2]; Country Exports (in millions USD) Year United States 1,026,593 2023 United Kingdom 584,214 2023 Germany 439,944 2023 Ireland 397,591
Legal tax avoidance; Base erosion and profit shifting (BEPS) . Double Irish. Single Malt; CAIA; Dutch Sandwich; Tax credit; Tax deduction; Tax exemption; Taxpayer groups; Tax holiday
The Customs Convention on the Temporary Importation of Private Road Vehicles is a 1954 United Nations multilateral treaty.In states that adhere to the Convention, it allows individuals that are temporarily visiting a country—such as tourists or individuals on student visas—to import a road vehicle to the country duty-free.