goods through customs in several countries without the deposit of import duties and taxes. The Carnet eliminates the need to purchase temporary import bonds. So long as the goods are re-exported within the allotted time frame, no duties or taxes are due. The main benefits can be summarised in: it simplifies customs clearance of goods in exporting and importing countries by replacing customs documents that would normally be required; it provides a financial security for customs charges potentially due on the goods that will be used in the countries visited; it helps to overcome language barriers and having to complete unfamiliar customs forms; Failure to re-export all or some of the goods listed on the Carnet results in the payment of applicable duties and taxes. Failure to remit those duties results in a claim from the foreign customs service to the importer's home country. ATA Carnet composition The ATA Carnet comprises a front and back cover within which are counterfoils and vouchers for each country to be visited or transited. The vouchers act as receipts for entry and re-export in foreign countries and are kept by foreign customs officials. The counterfoils are stamped by the foreign customs services and act as the carnet holders receipt. ATA Carnets are in A4 paper format. Covering pages These pages contains all information about goods, users, issuing data, guaranteeing associations and notes on the usage. They are kept in the Carnet at all times. Counterfoils Counterfoils are used as evidences in case of duties and taxes are claimed in a later stage, it is therefore important to have the counterfoils properly stamped by Customs and kept properly in the Carnet. Based on colours, there are three types of counterfoils: exportation/re-importation (yellow), importation/re-exportation (white), transit (blue). Vouchers They are used as Customs declaration and guarantee, meaning they will be detached from the carnet and kept by Customs. There are five types of vouchers: yellow exportation voucher, yellow re-importation voucher, white importation voucher, white re-exportation voucher, and blue transit voucher. Each voucher is followed by the general list of goods. Replacement and duplicate carnets A duplicate Carnet is issued to replace an existing Carnet in the case of the destruction, loss or theft. The validity of which expires on the same date as that of the one being replaced. Some countries also accept replacement carnets: a replacement Carnet is issued where it is expected that the