Responsibilities of the Carnet Holder
By signing the application and Carnet, the holder agrees to:
- use the Carnet only for its intended purpose,
- return the Carnet to the issuing Chamber before its expiry, and
- reimburse the Central Chamber of Commerce for any customs duties or taxes incurred through misuse or failure to re-export goods.
The holder is financially responsible for ensuring that:
- all customs offices correctly stamp the Carnet,
- the goods are re-exported within the deadline, and
- the Carnet is returned intact and properly completed.
Disputes related to ATA Carnet use are settled in the Helsinki District Court.
Validity period of the Carnet
The validity period of an ATA Carnet is one year.
Shorter validity periods
The customs authorities of the country of temporary importation may, taking into account the duration and nature of the event, require that the goods be re-exported within a shorter period than the full validity of the ATA Carnet. However, this period must be at least one month after the end of the event.
In special cases, foreign customs authorities may grant a duty-free stay that is shorter than the Carnet’s validity period. For exhibition goods in particular, the duty-free stay is often limited to only three months.
If the duty-free period of stay differs from the validity of the ATA Carnet, customs will record the final date for re-exportation of the goods in box 2, “Final date for re-exportation of goods”, on the importation counterfoil.
If a longer stay is needed, the Carnet holder may negotiate with customs for an extension. Written approval from the customs authorities of the country concerned must always be obtained for any extension.
Of course! Here’s the English version of your “ATA Carnet use instructions” section — written in a clear, web-friendly tone that matches the structure and style of the Finnish version:
Using the ATA Carnet
The ATA Carnet is a customs document that travels with your goods throughout the entire journey.
It is presented at each stage of export, import, and transit, allowing goods to move temporarily across borders without paying customs duties or taxes.
The carnet holder or their representative is responsible for ensuring that all stamps and customs entries are made correctly in each country.
🧭 Before the trip
Before departure, make sure that:
- The carnet is signed and valid.
The validity period is usually one year from the date of issue. - There are enough sheets for the trip.
Each country requires at least:- two yellow sheets (export and re-import),
- two white sheets (import and re-export), and
- if needed, blue sheets for transit countries.
- The goods listed match the items being transported.
- The Letter of Authorization is in order if someone other than the holder will use the carnet.
All goods listed in the carnet must be presented to customs for inspection.
🚛 During the trip
The ATA Carnet must be presented to customs in every country.
This ensures that each import and re-export is properly recorded.
The user must:
- present the carnet to customs when entering and leaving each country,
- make sure the correct sheet is removed and the corresponding counterfoil is stamped, and
- keep the carnet with the goods at all times (do not send it separately unless permitted by customs).
Customs procedures typically follow this order:
| Step | Sheet | Customs |
|---|---|---|
| Departure from Finland | 🟡 Exportation | Finnish Customs |
| Arrival in destination country | ⚪ Importation | Destination country customs |
| Departure from destination country | ⚪ Re-exportation | Destination country customs |
| Return to Finland or another EU country | 🟡 Re-importation | Finnish or EU customs |
For journeys that pass through transit countries, blue transit sheets are used and must be stamped both upon entry and exit.
📦 Partial shipments
An ATA Carnet can also be used for split or partial shipments.
In such cases, the Chamber of Commerce will include additional sheets.
Each partial shipment is identified (for example, 1a, 1b), and the user must inform customs which items are included in each consignment.
✉️ Unaccompanied consignments
An ATA Carnet may also be used for unaccompanied shipments sent by post or freight.
In these cases:
- the carnet is presented to customs when the goods are dispatched,
- the original carnet can be sent to the recipient abroad, who completes customs formalities, and
- the recipient must have a Letter of Authorization from the holder.
Not all countries accept unaccompanied shipments under a carnet.
Always confirm this in advance with the customs authorities of the destination country.
🏁 After the trip
When the goods return to Finland (or another EU country):
- Present the carnet to customs for re-importation.
- Ensure that all sheets are stamped and detached correctly.
- Return the carnet to the issuing Chamber of Commerce for verification.
Once all customs endorsements are in order, the security deposit (bond) will be refunded to the holder. If the Carnet is not returned, or if essential customs stamps are missing, the Finland Chamber of Commerce may be required to pay customs duties, which will be subsequently invoiced to the Carnet holder.
If the Carnet is returned by post:
If the ATA Carnet is returned by post, please keep electronic copies of the pages showing the customs stamps in case the ATA Carnet is lost in transit:
- The cover page (showing the Finnish Customs opening stamp) and the reverse side with the list of goods
- Yellow counterfoil – Finnish / EU Customs stamps (exportation & re-importation)
- White counterfoil – Destination country Customs stamps (importation & re-exportation)
⚠️ If the goods remain abroad
If the goods are not returned to Finland:
- contact the customs office of the country immediately,
- carry out import clearance and pay any applicable duties and taxes, and
- request that customs make an official note in the carnet confirming the clearance.
This entry allows the Chamber of Commerce to close the carnet properly and return your deposit.
Fees, Security Deposit, and Guarantee
💶 Issuance Fee
The fee depends on:
- the total value of goods listed,
- the number of countries visited, and
- whether the applicant is a member of the Chamber of Commerce.
Members receive a 50% discount.
Current fees: www.atacarnet.fi
💰 Security Deposit
A security deposit is required as collateral against potential customs charges.
It is refunded when:
- the Carnet is correctly used and returned,
- the Carnet is returned unused, or
- goods are permanently imported with customs approval.
🧾 Guarantee Commitment
In most cases, the guarantee given in the application is sufficient, provided the applicant has good credit standing.
If not, the Chamber may require:
- a bank guarantee (typically 50% of the goods’ value, valid for 2 years and 6 months), or
- a cash deposit held until the Carnet is closed and cleared by customs.
🏦 Bank Guarantee Template
The bank prepares the guarantee on its own form.
The guarantee must specify:
- the carnet number and its period of validity,
- the guarantee amount, corresponding to the total value of the goods, and
- a statement confirming that the bank is liable for customs duties to the Central Chamber of Commerce up to the specified maximum amount.
Replacement Carnet (Extension)
If goods must stay abroad longer than one year, a Replacement Carnet can extend the validity period.
- Apply before the original Carnet expires via atacarnet.fi.
- The new Carnet must be stamped by both Finnish/EU and foreign customs to transfer the goods legally from the old to the new Carnet.
- The old Carnet is then returned to the Chamber.
Fees are the same as for a standard Carnet.
No new deposit is required.
Note: Not all countries accept Replacement Carnets — confirm with customs in advance and check Country information. You need written permission for a Replacement Carnet before applying for it through the Chamber of Commerce.
Returning the Carnet
After all trips are completed:
- Verify that all vouchers and counterfoils are properly stamped.
- Return the Carnet to the issuing Chamber for inspection.
- The Chamber checks all entries and confirms compliance.
The deposit is refunded once everything is in order.
If stamps or documents are missing, the refund may be delayed until customs matters are resolved.
Exceptional circumstances
⚠️ Goods Remain Abroad
If goods remain permanently in the country of temporary importation:
- contact customs before the Carnet expires,
- perform regular import clearance and pay duties,
- obtain customs confirmation in the Carnet.
💥Goods Lost, Damaged, or Stolen
If goods are lost or destroyed:
- report immediately to local customs,
- obtain an official report or certificate,
- send copies to the Chamber.
Without official proof, customs may charge duties as if the goods had been imported permanently.
📄 Duplicate Carnet
If the Carnet is lost or destroyed:
- request a Duplicate Carnet from the issuing Chamber,
- it has the same number, goods list, and validity as the original,
- marked “Duplicate” on every page.
A new issuance fee applies, but no new deposit is required.
🔙 When Re-export is Not Required
For low-value, damaged, or perishable goods, customs may allow:
- payment of duties,
- surrender of goods to authorities, or
- supervised destruction.
In each case, a customs entry must be made in the Carnet.
🧾 Customs Inquiries
If a foreign customs office suspects that goods were not re-exported, they may send a claim or inquiry to the Finnish Chamber network.
The Finland Chamber of Commerce investigates and responds.
Customs authorities may send such inquiries up to one year after the Carnet expires (sometimes later).
If re-export cannot be proven, duties are charged to the Finnish Chamber, which will then invoice the Carnet holder.
