Anyone taking a stand, samples or a demonstration machine to a trade fair abroad does not want to pay duty on them — the goods are coming back. That is what the ATA Carnet is for: a single international customs document for temporary admission, used in dozens of countries.

In brief

  • An ATA Carnet allows goods to be imported temporarily free of duty and tax.
  • It is valid for up to one year.
  • It is accepted in approximately 80 countries and customs territories.
  • It is issued by the national guaranteeing association: in Slovakia the Slovak Chamber of Commerce and Industry, in Czechia the Czech Chamber of Commerce.

What goods it covers

  • commercial samples,
  • goods for exhibitions, trade fairs and similar events,
  • professional equipment.

It does not cover goods meant for consumption, sale, processing or repair. Not every country accepts the Carnet for all three purposes.

How the Carnet works

  • It replaces the customs declaration on exit, entry and transit, and also serves as the security for duty and tax.
  • The guaranteeing association is liable for any debt to customs. The holder therefore provides it with security when the Carnet is issued.
  • Customs endorse the Carnet at every border crossing.
  • The goods must return within the period set by customs in the country of temporary admission, and no later than the end of the Carnet's validity.
  • Carnets are gradually being issued in digital form (eATA). The issuing chamber states which form applies for a given country.

When the goods do not come back

  • Goods that are sold, given away, consumed or lost abroad are no longer temporarily admitted.
  • Duty and tax on them are collected in the country of import. Customs claim them from the guaranteeing association, which claims them from the holder.

What is often confused

  • The Carnet does not replace export licences or other restrictions. Dual-use items or cultural goods need their own documents.
  • Countries that do not accept the Carnet have their own temporary admission procedure with a customs declaration and security. In the EU it is governed by Articles 250 to 253 of the Union Customs Code.
  • The Carnet is tied to the goods on its list. Anything not on the list cannot travel on it.