ATA Carnet
An ATA Carnet is an international customs document that allows professional equipment, commercial samples, and exhibition or fair goods to be temporarily imported into member countries without payment of customs duty or VAT. The document functions as a guarantee to the destination customs authority that duty will be paid if goods are not re-exported within the permitted period.
What an ATA Carnet is
The name combines the French and English abbreviations for "Admission Temporaire / Temporary Admission." The ATA Carnet system was established under the 1961 ATA Convention and expanded by the 1990 Istanbul Convention, both administered through the World Customs Organization (WCO) and coordinated by the International Chamber of Commerce (ICC) through its network of national guaranteeing associations.
When a carnet holder presents the document at a border, the destination customs authority stamps a counterfoil. This records what entered and when. On departure, customs stamps the return counterfoil, confirming re-export. The national guaranteeing association in the destination country is jointly liable for any unpaid duty if goods are not returned — which is why a security deposit or insurance is required from the applicant.
A single ATA Carnet can cover multiple countries and multiple trips within its validity period. Goods must be listed individually on the carnet with description, quantity, weight, and declared value.
What it covers
Professional equipment
Film and television production equipment, broadcast cameras, medical diagnostic devices, survey instruments, tools for installation or repair work, and technical equipment for conferences and presentations.
Commercial samples
Goods carried by sales representatives to demonstrate to potential customers, provided the goods are not sold and are returned. Samples of no commercial value (deliberately rendered unsaleable) do not require a carnet.
Exhibition and fair goods
Displays, stand materials, machinery, artworks, and demonstration goods carried to trade fairs and exhibitions. This category is broadly used by manufacturers presenting products at international shows.
What it does not cover
ATA Carnets are not suitable for all temporary exports. The following categories are specifically excluded from carnet coverage:
- Consumables: Goods that will be consumed or used up during the visit — including fuel, lubricants, cleaning products, and expendable supplies — cannot be carried under a carnet.
- Goods for sale: Goods that will be sold or otherwise disposed of in the destination country must be imported under standard customs procedures and duty paid. Using a carnet for goods intended for sale constitutes customs fraud.
- Food and drink: Perishable goods and goods consumed in the destination country are not eligible.
- Postal traffic: Goods sent by mail or courier cannot be covered by a carnet — the document must travel with the goods and be presented at the border.
- Certain restricted goods: Even if goods would otherwise qualify for a carnet, individual country restrictions on weapons, controlled substances, or certain agricultural products may require separate import permits regardless of carnet status.
Duration
An ATA Carnet is valid for up to 12 months from the date of issue. All goods listed on the carnet must be re-exported before the expiry date. The carnet itself cannot be extended — if additional time is required, a new carnet must be applied for.
Individual countries may impose shorter admission periods than the carnet's 12-month validity. The period stamped by the destination customs authority at entry is the binding deadline for that country — it may be shorter than the carnet expiry date. Always confirm the re-export deadline stamped in the carnet for each country visited.
Countries that accept ATA Carnets
| Region | Accepting countries and territories |
|---|---|
| Europe | All EU member states, UK, Switzerland, Norway, Turkey, Russia, Ukraine, Serbia, North Macedonia, Albania, Bosnia, Georgia, and others |
| Asia-Pacific | Australia, New Zealand, Japan, South Korea, China, India, Singapore, Malaysia, Thailand, Taiwan, Sri Lanka, Bangladesh, Mongolia, Myanmar |
| Americas | United States, Canada, Mexico, Brazil, Chile, Colombia, Peru, Uruguay, Argentina (partial) |
| Middle East & Africa | UAE, Israel, Morocco, Tunisia, Algeria, South Africa, Ivory Coast, Senegal, Lebanon, Mauritius |
| Other | Total 87 countries and territories — verify current acceptance at the ATA Carnet country list maintained by the International Chamber of Commerce |
How to apply
Carnets are issued by the national guaranteeing association in the applicant's home country — not in the destination country. Applications are made before travel.
Issued by the US Council for International Business (USCIB). Apply online at atacarnet.us. Allow 5–7 business days for standard processing, or 1–2 days for rush. USCIB also operates a same-day service for urgent cases. The USCIB acts as the US guaranteeing association under the ATA Convention.
Issued by the London Chamber of Commerce and Industry (LCCI). UK-based applicants apply through the LCCI carnet service. Applications require a full itemized list of goods with values, the applicant's EORI number, and payment of the security deposit or insurance arrangement.
Each member state has its own guaranteeing association — typically the national chamber of commerce. France: CCI France. Germany: DIHK. Netherlands: ICC Netherlands. Applications and processes vary slightly by country but follow the same ATA Convention framework.
Cost
Carnet cost has two components: the issuance fee and the security arrangement.
- Issuance fee: Set by the national guaranteeing association. In the US, USCIB fees range from USD 325 to USD 500+ depending on goods value. UK LCCI fees start at approximately GBP 240 per carnet. Rush processing adds a surcharge.
- Security deposit: The guaranteeing association requires security equal to the potential duty liability in the countries to be visited. This is typically set at 30–50% of the declared value of goods — the range reflects that duty rates vary by country and goods type. The deposit is held for the life of the carnet plus a claims period (up to 30 months total) and is returned if no claim is made.
- Insurance alternative: Most issuing associations offer a bond insurance product as an alternative to a cash deposit. The insurance premium is typically 1–2% of the security amount per year, which for a short carnet is far cheaper than locking up cash.
Common use cases
Film and television crews
Camera systems, lighting rigs, sound equipment, and production hardware routinely travel internationally for filming. A carnet allows the full equipment list to cross multiple borders without customs duty at each location.
Trade shows and exhibitions
Manufacturers exhibiting at trade fairs (CES, Hannover Messe, Canton Fair, SIAL) use carnets to bring display goods and demonstration equipment without triggering import duty in the host country.
Musicians touring internationally
Instruments, amplifiers, mixing desks, and stage equipment carried by touring musicians can be covered under a professional equipment carnet. Some countries impose additional requirements for certain instruments (CITES-listed woods), which must be checked separately.
Corporate sales and technical teams
Sales engineers carrying demonstration equipment, consultants with specialist diagnostic tools, and medical device technicians installing equipment in foreign hospitals commonly use carnets to avoid per-country customs procedures.
Penalties for not re-exporting
If goods covered by a carnet are not re-exported before the deadline stamped by the destination customs authority, the carnet is considered "in default." The guaranteeing association in the destination country is then liable to the destination customs authority for the full duty and taxes that would have been owed on a standard import — plus penalties. The destination association then claims this amount from the issuing association in the holder's home country, which in turn recovers it from the security deposit or bond.
The financial exposure is substantial. For goods carrying a 25% duty rate and VAT of 20%, the duty and tax liability can equal 45% of the declared value. Penalty surcharges imposed by the destination customs authority — typically 10–50% of the duty evaded — are added on top.
Holders must retain stamped carnet counterfoils as proof of re-export for each country visited. Lost or incomplete counterfoils place the burden of proof of re-export on the holder. In the event of loss or theft of the goods themselves, a police report and supporting evidence must be provided promptly to the issuing association to initiate a claims defence.