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of <h1>ATA Carnet Regulations 1990: Simplified Entry for Duty-Free Temporary Imports under Customs Act Sections 46, 50, 157.</h1> The ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990, were established by the Central Board of Excise and Customs under the authority of section 157, along with sections 46 and 50 of the Customs Act, 1962. These regulations specify the form for bills of entry and shipping bills related to the ATA Carnet system, facilitating the temporary admission of goods without duties. The regulations were officially notified through M.F. (D.R.) Notification No. 14/90-Cus. (N.T.) and came into effect on May 1, 1990.
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