Note! You can download the user checklist for using an ATA Carnet here:
The ATA Carnet is an international customs document that allows goods to be temporarily exported to participating countries duty- and tax-free for up to one year. The abbreviation ATA (Admission Temporaire/Temporary Admission) indicates that the system concerns the temporary movement of goods.
An ATA Carnet can be used for the temporary export of:
- commercial samples,
- professional equipment, and
- goods for exhibitions or fairs.
Examples include computers, tools, camera equipment, musical instruments, machines, jewellery, clothing, medical devices, and works of art.
An ATA Carnet cannot be used for goods intended for processing or repair, or for goods that will be consumed or distributed during the trip.
The purpose of the ATA Carnet system is to simplify and standardize temporary duty-free customs procedures for these categories of goods. The ATA Carnet:
- replaces export documents in the country of origin,
- replaces the customs documents required in the temporary destination country,
- includes an internationally accepted guarantee covering any potential customs duties and import taxes on goods imported into the country, and
- serves as a transit document for goods in transport.
The ATA Carnet does not replace other documents or permits that may be required for import, such as firearm import licences or health certificates. The applicant must ensure that all necessary permits are in order.
The ATA Carnet also does not replace insurance. The holder should insure the goods in the normal way. When determining the insurance value, it should be noted that customs authorities have the right to collect duties and other charges based on the value of the goods if, for example, they are stolen abroad.
Goods imported under an ATA Carnet must be re-exported within the specified time limit (maximum one year) and returned to the country of origin, where the Carnet must be returned to the Chamber of Commerce that issued it.
The granting of temporary admission is subject to the following conditions:
- the goods must be identifiable upon re-export, and
- the quantity of identical items must be reasonable in relation to the purpose of importation.
It is possible to apply for an extension of an ATA Carnet, depending on the legislation of the destination country and the use of the goods. Written approval from the customs authorities of the country concerned must always be obtained for an extension.
ATA Carnet countries
A list of countries and territories that are part of the ATA Carnet system can be found on the Country information page. The ATA Carnet is not used for movements between EU member states. For trade between Taiwan and the EU, the CPD/China–Taiwan Carnet is used.
Benefits of using ATA Carnet
The ATA Carnet saves time and money:
Exporters and importers save on customs duties and taxes and avoid the security deposits required by customs.
The customs procedure is simplified, as no other customs documents are needed.
By using an ATA Carnet, exporters and importers can:
- visit multiple countries with a single Carnet,
- make several trips within one year using the same Carnet, and
- return the goods smoothly to the country of origin.
Exhibition goods
Goods displayed or used at exhibitions, fairs, or similar events
The term event refers to:
- trade, industrial, agricultural, or handicraft exhibitions or fairs, or similar displays or showcases,
- exhibitions or meetings organized primarily for charitable purposes,
- exhibitions or meetings organized mainly to promote activities in education, art, professions, sports, science, teaching, or culture, or to foster friendship among nations, religious knowledge, or the practice of religion,
- meetings of representatives of international organizations or groups of international organizations, and
- official or commemorative representative gatherings.
Temporary admission may be granted for:
- goods intended to be exhibited or presented at such events, and
- goods intended for use in connection with the display of foreign products at such events, including:
- goods necessary for demonstrating foreign machines and equipment being exhibited,
- construction and decoration materials, including electrical supplies for temporary stands of foreign exhibitors,
- advertising and demonstration materials intended for the promotion of foreign goods being exhibited, and
- equipment, including interpretation and sound recording devices, as well as educational, scientific, and cultural films intended for use at international meetings, conferences, and congresses.
Professional goods
Conditions for granting temporary admission
- The equipment must belong to a natural person residing abroad or to a legal person established outside the country of importation.
- The equipment must be imported in the name of a natural or legal person residing or established abroad.
- The equipment must be identifiable upon re-export, although the most flexible possible identification methods should be applied to unused sound or image recording media.
- The equipment must be used exclusively by a person visiting the country of importation or under that person’s direct supervision.
- The equipment must not be subject to a lease or similar agreement with a person residing or established in the country of temporary importation, except in the case of joint radio or television productions.
Examples of professional equipment
- Television production equipment
- Film production equipment
- Other professional equipment required for the performance of a specific task
- Equipment used for assembling, testing, commissioning, monitoring, adjusting, maintaining, or repairing machines, apparatus, transport equipment, etc.
- Equipment needed by experts carrying out topographical surveys or geophysical prospecting
- Instruments and devices used by doctors, surgeons, veterinarians, midwives, and similar professionals
- Equipment used by archaeologists, paleontologists, geographers, zoologists, and other scientists
- Equipment used by artists, theatre groups, and orchestras, including all items used in public or private performances such as musical instruments, stage sets, and costumes
- Vehicles designed or specially adapted for the above purposes, such as mobile research units, mobile workshops, and mobile laboratories
The term professional equipment does not include equipment used for internal transport or for the industrial manufacture or packaging of goods; nor, except for hand tools, equipment used for the exploitation of natural resources or for the construction, repair, or maintenance of buildings, or for earthmoving or similar works.
Commercial samples
The term commercial samples refers to items that represent a specific type of goods already produced or serve as models of goods planned for production, provided that:
- they belong to a person residing abroad and are imported solely for the purpose of being displayed or demonstrated in the customs territory to obtain orders for goods to be supplied from abroad,
- they are not sold or used for their intended purpose beyond what is necessary for demonstration, and are not used for profit, hire, or any other form of payment while within the customs territory,
- they are intended to be re-exported, and
- their identity can be easily verified upon re-export.
The term commercial samples does not include identical goods brought in by the same person or sent to the same consignee in such quantities that, taken together, they can no longer be regarded as samples within the normal meaning of trade practice.
Samples not covered by the ATA Carnet
An ATA Carnet is not required, and no import duties are charged, for low-value samples or materials brought in for an exhibition or fair, provided that they meet the following conditions:
- The goods have been supplied free of charge from abroad and are distributed free of charge to visitors for their personal use or consumption.
- They are promotional samples of negligible value and not intended for commercial use.
- The samples are packaged in small quantities or consumed on-site.
- The quantity and value of the goods are reasonable in relation to the scale of the event.
Duty exemption also applies to:
- Goods that are consumed or destroyed during a demonstration (for example, products used to show how a machine operates).
- Construction and decoration materials such as paint, varnish, and fabrics used to decorate exhibition stands.
- Promotional materials such as printed matter, catalogues, posters, price lists, and photographs.
📄 Note: Brochures are not transported under an ATA Carnet and do not need to be listed in the Carnet’s general list.
Structure of the document
An ATA Carnet consists of green covers and yellow, white, and blue sheets, known as vouchers and counterfoils. Each colour serves a specific purpose in the customs process.
🟩 Green Cover Sheet
The green front cover includes:
- details of the holder and representative, and
- a list of ATA Carnet member countries.
The Chamber of Commerce fills out and stamps the green cover; the holder signs it, and Finnish Customs stamps it to activate (“open”) the Carnet.
📋 Goods List (Green List)
The goods list contains all the items covered by the Carnet.
It may not be altered after issuance. The same list appears on the reverse of each voucher.
Partial shipments are allowed, provided they are specified when applying.
📑 Vouchers and Counterfoils
Each Carnet contains removable vouchers, which customs authorities keep, and corresponding counterfoils, which remain in the Carnet as proof of customs clearance.
Who fills in what:
- Chamber of Commerce: sections A, B, C, G
- Holder or user: sections D, E, F (before customs inspection)
- Customs: section H
🟡⚪🔵 Voucher Colours and Use
| Colour | Use | Customs authority |
|---|---|---|
| 🟡 Yellow | Exportation and re-importation | Finnish Customs |
| ⚪ White | Importation and re-exportation | Foreign Customs |
| 🔵 Blue | Transit | Countries crossed without import |
Transit vouchers are also used to move goods from the border to, for example, a trade fair customs office.
📚 Sheet Order
- Green cover
- Counterfoil pages (yellow, white, blue)
- Vouchers in travel order:
- Exportation 1
- Importation 1
- Re-exportation 1
- Re-importation 1
- Optional partial shipments (1a, 1b…)
- Transit vouchers (1, 2, 3…)
🧾 Summary
The back cover lists the guaranteeing organizations (Central Chamber of Commerce of Finland and the International Chamber of Commerce, ICC).
Customs remove vouchers during clearance.
Counterfoils remain inside the Carnet as proof.
Issuing the Carnet and Application
ATA Carnets are issued by Chambers of Commerce in countries that have joined the ATA Convention.
Together, they form a global guarantee chain ensuring that customs duties are covered if needed.
In Finland, the Central Chamber of Commerce guarantees all ATA Carnets issued by Finnish Chambers and handles any customs claims.
The ATA Carnet system is internationally administered by the World Chambers Federation (WCF) of the International Chamber of Commerce (ICC).
An ATA Carnet can be issued to a company or association that:
- has a Business ID,
- is established in Finland, and
- has a satisfactory credit record.
Carnets cannot be issued to anyone previously found to have misused an ATA Carnet.
Applying for an ATA Carnet
Applications are made online at www.atacarnet.fi.
Only Finnish-registered companies or associations can apply.
Application Steps
- Register and complete the electronic application form.
- Provide the necessary details, including the goods list, intended use, and travel route.
- The Chamber of Commerce reviews and approves the application.
- Pay the issuance fee and security deposit.
Standard processing time: five working days.
For urgent cases, a Fast-Track ATA Carnet can be issued for an additional fee.
Information Required
- Holder’s details (company name, address, Business ID)
- Representative’s details, if someone else uses the Carnet
- Intended use of the goods (e.g. exhibition, professional use, commercial samples)
- Countries of travel and route
- Goods list, including description, quantity, value, and origin of each item
The application is usually completed in English, though some countries may require a French version of the goods list. The Chamber of Commerce advises the client in case of country-specific language requirements. See the Country information here.
Authorized Representative and Power of Attorney
An ATA Carnet may be used by the holder or by an authorized representative acting on their behalf.
Who can be a representative?
A representative may be a company employee, driver, or freight forwarder responsible for transporting and presenting the goods to customs.
If there are multiple representatives, each must hold a separate Power of Attorney.
What must the Power of Attorney include?
- Name and address of the authorizing company
- Name and address of the authorized representative
- The scope of authorization – permission to use the ATA Carnet on the holder’s behalf
- Date and signatures
The authorization may be drafted on the company’s own form or using a Chamber of Commerce template.
It can be written in Finnish, Swedish, English, German, French, or other required language.
Country-specific requirements
Some countries may require an officially certified Power of Attorney.
For example, in Türkiye, the representative’s details must be listed in Box B of the Carnet, and the Power of Attorney must be signed and legalized by the Turkish Consulate before travel.
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.
Member fees apply for Chamber of Commerce members. See member prices here. If you are not a Chamber of Commerce members, the pricing is doubled.
💰 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.
