Country information

Accepted uses

Exhibition goods

Replacement Carnet – ✅

A replacement Carnet must be arranged well in advance with both the Bahraini Customs authorities and the Bahrain Chamber of Commerce.

Transit – ✅

Unaccompanied shipments – ❌

Partial shipments – ❌

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅

Transit – ✅

Unaccompanied shipments – ❌

Accepted uses

Professional equipment – limited use. Please contact Canadian Customs to confirm that the goods can be exported under a Carnet: CBSA.Temporary_Importations_Temporaires.ASFC@cbsa-asfc.gc.ca

Commercial samples

Replacement Carnet – ✅ Please contact customs well in advance.

Transit – ✅

Unaccompanied shipments – ✅

Accepted uses

Professional equipment

Exhibition goods

Commercial samples

Replacement Carnet – ❌

Transit – ✅

Unaccompanied shipments – ✅

Additional information

​The Canary Islands do not belong to the EU VAT Territory and every temporary admission operations under cover of an ATA Carnet from a UE member State in VAT territory or a third country will need one additional set of white vouchers for importation and re-exportation into/from this territory. 

​Ceuta and Melilla: Since the end of 2013 ATA Carnets are being accepted by local authorities in Ceuta and Melilla although there is no official communication of such acceptance from the local authorities of these two autonomous cities. 

Both are autonomous territories located in the north of Africa and they are not directly connected. To go to Ceuta or Melilla, operators will need a transportation from Mainland Spain (Málaga or Cádiz by sea and Madrid or Málaga by plane). 

​Ceuta and Melilla belong to the EU but not to the Customs Union territory (they do not apply duty or VAT upon importation). Both territories have their own taxes named IPSI. The rate of this tax ranks from a minimum of 0,5% to a maximum of 10% of the declared value of the goods (the general and more extended rate is 10%). All ATA Carnets to be used in Ceuta or Melilla, will need the necessary guarantee to cover the local taxes. In case of a guarantee claim, it will be forwarded from the Spanish national guaranteeing organization – i.e. Cámara de Comercio de España – to the relevant guaranteeing organization in the issuing country. 

​ATA Carnets issued in the EU (VAT territory): Ceuta and Melilla will use white vouchers both for importation and re-exportation procedures. Exportation from the EU will take place in one of the Customs offices located in the above mentioned cities. 

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅

Transit – ✅

Unaccompanied shipments – ❌

ATA Carnets are accepted for postal traffic. In this case, the National Customs Service requires that the ATA Carnet holder or his/her representative personally clears the merchandise, showing the ATA carnet to the Customs authorities. 

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The Carnet holder must present both the original Carnet and the replacement Carnet at least two weeks before the expiry date of the original Carnet at the customs office through which entry to China was made.

Transit – ✅

Unaccompanied shipments – ❌not for postal traffic

Additional information

Transit within China
If goods covered by an ATA Carnet need to be cleared at a different customs office than the one of entry (e.g. for exhibitions), transit sheets must be added to the Carnet.

ATA Carnet information in the CCPIT database
All ATA Carnet data in Chinese is transferred to the customs database. The data transfer is managed by the CCPIT/CCOIC (China Council for the Promotion of International Trade / China Chamber of International Commerce).

For ATA goods transported as freight:
The freight forwarder must contact CCPIT/CCOIC for electronic data registration before submitting the declaration to Chinese Customs.

For ATA goods carried as hand luggage:
Holders may first complete the paper inspection at Chinese Customs and then register the data electronically with CCPIT/CCOIC within three working days.

Further information and contact details for regional offices can be found on the ATA China website: https://www.eatachina.com/english/index.do

Goods subject to import licenses must be re-exported from China, and any possible customs inquiry cannot be closed with proof of payment of customs duties.

Additional documents
Chinese Customs may request additional documents from the Carnet holder to verify the intended use of the goods.

The required supporting documents vary depending on the purpose of use:

• Exhibitions and trade fairs: copy of the exhibition registration form (the most important document), copy of the booth confirmation or invoice, etc.
• Professional equipment: letter of approval from the relevant authority (if available), or a contract/commitment (showing the Carnet holder’s name and details of the activity), etc.
• Commercial samples: letter of approval from the relevant authority (if available), or a contract/commitment (showing the Carnet holder’s name and details of the activity), etc.
• Sports equipment: letter of approval from the relevant authority (if available), invitation letter from the event organizer, etc.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – N/A

Transit – ❌

Unaccompanied shipments – ✅

Additional information

The Carnet must be completed in French.

The Faroe Islands are NOT considered as part of the Danish customs territory.
​​

Consequently, ATA Carnets are necessary for temporary admission operations in the Faroe Islands for enterprises coming from other countries of the European Union.

​The Danish Chamber of Commerce acts as the national guaranteeing organization for the Faroe Islands. 

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ​Replacement Carnets would be accepted on a case by case basis. It is recommended that the carnet holder asks the question before trying to cross the border. It would depend on the reason for the carnet being replaced with a duplicate.​

Transit – ✅

Unaccompanied shipments – ❌

ATA Carnets are accepted in all the above territories.

However, in the case of definite importation, Customs authorities in these territories will require the payment of an “octroi de mer” (‘sea import duty’). Moreover, a set of white forms is needed for each destination in case of multiple trips.

•  Overseas Territories* (TOM): New Amsterdam Island, Saint Paul Island, Crozet Islands, Kerguelen Islands, Adelie Land.
•  Public State Domain*: Juan de Nova, Clipperton Island, Bassas da India,
•  ​Malagasy Islands of Glorieuses, Europa, Tromelin Island

 * given the size and customs practices of these territories, the benefit of the carnet is not guaranteed

Accepted uses

Exhibition goods

Professional equipment

Replacement Carnet ✅– ​The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ❌

Accepted uses

Exhibition goods

Professional equipment

Commercial Samples

Replacement Carnet ✅– ​The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Accepted uses

Exhibition goods

Professional equipment

Replacement Carnet ❌– ​India accepts only a duplicate Carnet if the original Carnet is lost or destroyed.

Transit – ❌

Unaccompanied shipments – ❌

Additional information

Indian Customs may require a guarantee letter from a local Chamber of Commerce. You can find instructions for obtaining it here.

​(1) Appointment of a Forwarding agent in India 

If ATA Carnet holders wish to appoint a forwarding agent in India, it is advisable that the name of the Indian forwarding agent be mentioned in Box B of the front cover of the ATA Carnet. ​​

(2) Submission of proof of re-export to the concerned port of import: 

If the port of import of carnet goods is different from the port of reexport, it is recommended for carnet holders to forward the proof of re-export to the concerned port of import to avoid unnecessary claims from the Indian customs. This is due to the manual operation of ATA Carnet transactions by the Indian customs and it can be followed if it is possible to do so. 

​(3) Period of re-exportation from India 

Goods for exhibitions and fairs: 6 months 

Professional equipment: 2 months 

If holders would want their goods to remain in India longer than the period specified, they should obtain approval, therefore (1) from the Customs office of import; (2) before the original period has expired. Failing such approval within the due period, duties, taxes and interests would become payable.​

Accepted uses

Exhibition goods

Professional equipment

Replacement Carnet ✅– ​The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅ postal traffic NOT allowed

Additional information

For exhibition goods, the Carnet holder must carry the following supporting documents:

• Power of attorney (for the representative)
• Event brochure (proof that the equipment will be displayed in a public space, such as a trade fair)
• Product catalogue or photograph
• Any other relevant documents

Customs have discretion to decide whether to accept the ATA Carnet if the goods are intended for a private event and correspond to the purpose of commercial samples. ATA documents may be rejected at customs. It is advisable for professionals to accompany the goods when taking professional equipment under a Carnet.

The Soekarno-Hatta customs inspection point (cargo and terminal) in Tangerang/Banten and the Tanjung Priok customs inspection point in Jakarta are quite strict regarding the use of ATA Carnets for temporary importation. The Ngurah Rai customs inspection point or other customs offices may be alternative entry points for temporary importation under an ATA Carnet.

Importation of certain healthcare-related cameras is restricted in Indonesia. Please check the latest information with Indonesian Customs.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – N/A

Transit – ✅

Unaccompanied shipments – ✅ postal traffic NOT allowed

Additional information

If the customer uses an Iranian agent to have the Carnet stamped at the local customs office, the agent must be authorized by the Iranian Customs and the Chamber of Commerce.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ❌

Transit – ✅

Unaccompanied shipments – ✅

Additional information

​Import limitation on “Amusement Park” devices under ATA Carnet 

As from 1st January 2006, the temporary import into Israel of “Amusement Park” devices of all kinds will not be allowed under ATA Carnet without the approval of the Israel Standards Institute. 

​This directive applies to devices classified in the Customs tariff no. 95.04 and 95.08 

​Import of jewellery and watches under ATA Carnet ​​

As from 1st May 2006, it is mandatory to attach photos for all kinds of jewellery and watches imported under cover ATA Carnets. These photos have to be attached to the ATA Carnet. 

Importing wireless equipment under ATA Carnet 

As from 23 February 2003 import of Satellite communication equipment under Carnet requires an import licence from the Ministry of Communications excluding the following products: 

1. Cellular phones as per list which is published by the Ministry of Communication. 
2. Communication software equipment range 2.4 GHZ. 
3. G.P.S Transmitter for Geographical measurements. 

Box B of ATA Carnet forms (Representative) 

As of 1 April 2011, Israeli Customs Authorities request that the name of the final user of the goods (if different from the holder) be stated in Box B (Represented by/Représenté par) of ATA Carnet forms. 

Import regulation of diamonds by passengers under cover of ATA Carnets 

As of 15 January 2015, a new regulation concerning the import of diamonds to Israel by passengers entered into force. This new rule also applies to diamonds imported by passengers under cover of ATA Carnets.​​

The procedure to be applied in this context is the following: 

1. Upon his landing, each traveller carrying diamonds under cover of an ATA Carnet has to go through the red (‘Goods to Declare’) Customs line to register and pack the goods into a specific secured plastic bag. Registration at the red Customs line area refers to the validation of the ATA Carnet by Israeli Customs. The holder will therefore be responsible for having the Carnet duly validated at entry by Customs before meeting the forwarder. 
2. Following the registration and packing process, the secured bag containing the imported diamonds must be transferred to a representative of one of the three authorized secured forwarders in Israel: D2D, MalcaAmit and Brinks. It should be noted that it is the passenger’s responsibility to schedule the meeting with a representative of the selected secured forwarder at Ben Gurion Airport in order to hand over the diamonds for Customs release. 
3. ​The forwarder’s representative will then proceed with the customs release of the diamonds in the only existing Diamond Exchange located in Ramat Gan, where the only customs port entitled to release diamonds is based. The special diamonds experts work in this Customs port, representing the Ministry of Economy of the State of Israel. 
4. Further to Customs release, the diamonds are returned to the traveller at the Diamond Exchange after a few hours. The secured forwarder would call the holder and let him know where and when he can collect the diamonds.​

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ❌

Transit – ✅

Unaccompanied shipments – ✅

Additional information

Packaging materials may be temporarily imported duty-free. Partial shipments are allowed.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅ postal traffic NOT allowed

Additional information

It is advisable to have the goods list translated into Russian or Kazakh.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Additional information

​The final date for re-exportation can be extended by completing the “Application for extension of final date for re-exportation​”. This must be presented to the initial import customs prior to the re-exportation date of the carnet.

ATA Carnets are accepted for the following temporary admission operations carried out under national laws and regulations 

1. Personal belongings of temporary entrant 
2. Scientific and pedagogic material used by the Korea Fine Instrument Centre, the Korea Institute of Electronics Technology, the Korea Telecommunications Research Institute, the Korea Institute of Science and Technology 
3. Equipment and tools for the inspection and testing of export and import goods 
4. Commercial road vehicles for transport abroad of the following export goods: ​
   1. Fresh, frozen and pickled vegetables 
   2. Fresh and cold-stored fruits 
   3. Frozen meat and fowls 
   4. Frozen and cold-stored processed meat and fish products 
   5. Clams, mussels, earthworm, eel, mudfish, freshwater turtle and (live) oyster 
   6. Frozen and cold-stored eel or swell-fish 
   7. Fresh or dried brown seaweed 
   8. Frozen or cold-stored flatfish 
   9. ​Containers for commercial use and spare parts for repair of imported containers. 

Accepted uses

Exhibition goods

Professional equipment

Replacement Carnet – ❌

Transit – ✅

Unaccompanied shipments – ❌

Additional information

Temporary admission operations under national laws (ATA Carnet needed):​

• Goods, apparatus and any other new conceptions for trials and tests 
• Cinematographic equipment 
• Equipment and products to be exhibited at fairs and similar events 
• Any other professional equipment (machines, apparatus or tools) imported by non Lebanese persons or firms in view of temporary use on Lebanese territory (equipment for mountings, trials, examinations, businessmen, topographies, doctors, actors or musicians, conference delegates, etc., as well as for specially equipped vehicles reserved for the same usage) 
• Equipment for press, radio and TV correspondents (technical and recording equipment imported to make programmes, recordings or shows in the context of pre-determined programmes). ​

The prerequisite conditions are as follows: 

the merchandise at stake must not have been rented to a person living in Lebanon, except with regard to equipment for a common project (radio and television, for example). ​

​The above-mentioned articles must belong to either a physical or moral person living abroad and that the importer in Lebanon of these articles (if not the same person) be also a physical moral person living abroad; 

the beneficiary of the granted regime must be the same as the one who benefits from it; 

​Goods prohibited in Lebanon which cannot benefit from temporary admission or transit through Lebanon​

• Security prohibitions: arms, bombs, etc; 
• Political prohibitions: goods from Israel 
• Hygienic prohibitions: drugs and psychotropic substances 
• Ethical prohibitions: pornographic tapes and films ​

The Lebanese Customs Authorities had allowed since 1998 the temporary importation of jewellery under cover of ATA Carnets with the following conditions: 

• The jewellery must be displayed in public exhibitions and NOT in priv​ate exhibitions or shops; 
• The holder of the ATA Carnet must enclose with the Carnet color photos of the exhibits in order to facilitate their identification upon importation and especially upon re-exportation; 
• The holder of the ATA Carnet must indicate in the Carnet’s general list full and detailed description of the jewellery (weight, nature, shape, components, etc.); 
• The jewellery must be fully re-exported at the end of the exhibition. ​

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅Both the original and the replacement Carnets are to be submitted to the Macao Customs Service before the expiration of the original Carnet. 

Transit – ✅

Unaccompanied shipments – ✅ postal traffic NOT allowed

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Additional information

The Carnet must be completed in French, or the holder must obtain a French translation of a Carnet completed in English.

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅

Request for Acceptance of Replacement Carnet must be applied before the original Carnet expires and before a Replacement Carnet is issued. Request must be made in writing to MICCI (​atacarnet@micci.com and micci@micci.com) by emailing:

1. Cover letter by Holder/Authorised Agent, quoting original Carnet Number, reason for requesting replacement carnet and expected date of re-exportation
2. Scanned copies of Front Green Cover, General List and relevant white counterfoil

MICCI will coordinate with the Putrajaya Customs upon receipt of such requests. Customs’ official decision letter (acceptance or rejection) will be notified to the holder/agent via MICCI.

Acceptance of Replacement Carnet by the Border Malaysian Customs is subject to:

Proper validation by the relevant overseas Customs in Section ‘H’ of the Front Green Cover of original & replacement Carnet

Presentation of official acceptance letter by the Putrajaya Customs Office, original Carnet & replacement Carnet, before the original Carnet expires

Transit – ✅

Unaccompanied shipments – ❌ not for postal traffic

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ❌

Unaccompanied shipments – ✅

Additional information

​Temporary admission of jewellery under ATA Carnet 

Customs would accept the importation of jewellery under ATA Carnet on a case-by-case basis and subject to the following specific conditions: 

• only jewellery from well-known and recognized factories, bodies, companies would be authorised and for display purposes exclusively; 
• the items should be
  • ​​wrapped individually and boxed with a reference label and price 
  • ​easily identified and catalogued; 
• ​an ATA Carnet with a detailed list of all the items would be required; 
• an approval of the Customs authorities prior to importation would be required; 
• only importation for a short-term period would be considered; 
• ​importation of jewellery for commercial purposes will not be accepted. ​

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – Please see the additional information

Transit – ❌

Unaccompanied shipments – ✅ postal traffic NOT allowed

Additional information

Goods temporarily imported into Mexico under the cover of ATA Carnets must be re-exported within 6 months. 

The final date of re-exportation may be extended for a further six month maximum, provided that the request for such an extension is made at least 2 months before the expiry of the first 6-month period. 

If at the time of extension application the validity of the carnet does not allow a further 6 full months, a replacement carnet issued with the intention to extend the stay of goods beyond the validity of the original carnet can be used, but please bear in mind, that the extension can be made only once.

Detailed procedure on the extension can be found at the Mexican NGA’s website. For any questions/requests, please contact the NGA directly by email: comint1@ccmexico.com.mx; eriosj@ccmexico.com.mx; karagonc@ccmexico.com.mx. 

​1. Special conditions concerning the operation of the ATA System in Mexico

ATA Carnet holders wanting to use their ATA Carnet in Mexico that they must inform the Mexican Customs authority (Agencia Nacional de Aduanas de México – ANAM) of their intention to visit Mexico before their arrival on the Mexican Customs territory. 

To that end, they should use the “Sistema de Registro de Cuadernos ATA” (ATA Carnet registration system) available on CANACO’s Website: https://www.canacocdmexico.com.mx/carnet-atav3/web​/index.php?r=importaciones/create​

The information to be provided in the registration system is the following:

1. Type of ATA Carnet (original, duplicate, replacement) 
2. ATA Carnet number 
3. Substitute/replacement ATA Carnet number (if applicable) 
4. Name of the guaranteeing organization 
5. Holder’s name as per Box A of the green cover. 
6. Authorized representative’s details as per Box B of the green cover. 
7. Date of issue/Date of expiration of the Carnet (to be entered year/month/day) 
8. Intended use of the goods (as indicated in Box C of the Carnet) 
9. General description of the goods 
10. Total number of goods/items as per column 3 of the General List 
11. Total value of the goods as per column 5 of the General List 
12. Means of transportation (sea, air, or road) 
13. Purpose of visit to Mexico

2. Foreign Trade Rules: penalty in case of non-re-exportation of the goods before the expiry of the six-month period provided by Mexican Customs Authorities ​

NGAs must advise their holders that, following an amendment in Mexico’s General Rules of Foreign Trade which entered into force on 29 August 2012, a penalty will be imposed by Mexican Customs on holders failing to re-export their goods from Mexico within the six-month period provided for the temporary admission of goods in Mexico (Notification on the implementation of the ATA System in Mexico – document 550-1/1408).

The first offence will incur a penalty amounting to $2,310.00 Mexican Pesos (approx. €117) if the goods are re-exported immediately. Should the same holder commit the same offence another time, the penalty will then amount to $3,480.00 Mexican Pesos (approx. €176). 

The penalty will then increase by the same amount for every fifteen-day period that will elapse between the end of the six-month period and the date of effective re-exportation of the goods from the Mexican Customs territory. The amount of the penalty will n​ot exceed the value of the goods. 

To avoid such penalty, the Carnet holder (or representative) should request an extension of the six-month period to CANACO two months before the deadline. Please see https://carnet-ata.org/nuestros-servicios/prorrogas-info/ for detailed information about the procedure and requirements.

Moreover, to obtain the clearance of the goods covered by the Carnet outside the six-month period, the holder will have to contact CANACO which will inform Mexican Customs that the goods can b e cleared. This service at CANACO is free of charge.

3. Registration of Mexican companies working with ATA Carnet ​ 

​CANACO holds a registry of companies in Mexico that offer services for the importation and re-exportation of goods under cover of ATA Carnets. This service is intended to help foreign companies promote their goods and services. The list of companies authorized to process Carnets in Mexico can be found contacting by email directly to comint1@ccmexico.com.mx; comint1@camaradecomerciodemexico.com.mx.

Benefits: 

• The re​gistry provides a list of companies that can represent foreign ATA Carnet holders on the Mexican territory. 
• It is intended to reduce risks when using foreign ATA Carnets in Mexico. 
• It is a support-service offered by CANACO to foreign businessmen wishing to contact representatives in Mexico. 
• In this case, it is the Mexican company that will be responsible for sending the prior notification to CANACO and not the Holder. 

​The Characteristics: 

• The registry is: mandatory for any company established in Mexico that processes the importation or re-exportation of goods under cover of foreign ATA Carnets. 
• ​If the company is not registered, CANACO will not issue the prior notification required by Mexican customs for the clearance of foreign ATA Carnets. 
• Any Mexican company can register. 

​The registry of companies applies to: 

• Mexican companies that process importation or re-exportation operations under cover of ATA Carnets when the goods enter the country by cargo or through the services of a freight forwarder. 

The registry does not apply to: 

• Foreign companies or passengers who directly import or re-export their goods under cover of ATA Carnets (passengers’ area). 

For further information, please contact CANACO. ​

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ❌

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ❌

Additional information

Vehicles are not accepted under cover of ATA Carnets. The temporary admission of vehicles in Mongolia should take place under cover of CPD Carnets (Carnet de Passages en Douane)​

Accepted uses

Exhibition goods

Professional equipment

Commercial samples

Replacement Carnet – ✅The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Additional information

Summary: ATA Carnets for goods made of precious metals and jewellery can only be accepted under Annex B1 of the Istanbul Convention (Exhibition goods).  

Conditions for approving the temporary import/export of items made of precious metals intended for display or use at exhibitions, fairs, meetings or similar events

Temporary import with full exemption from payment of customs debt according to the ATA Carnet, in accordance with Annex B.1 of the Convention, may be approved for goods intended for display or use at exhibitions, fairs, meetings or similar events.

The concept of “event” is defined in Article 1 of Annex B.1, whereby such events cannot be organized for private purposes in trade or business premises for the purpose of selling foreign goods.

On the basis of Article 68, paragraph 3 of the Customs Law of the Republic of Montenegro, for items made of precious metals, which are temporarily imported for the purpose of display at the fair, and due to the specificity of the goods (value of the goods, description of the goods, appearance, individual and total weight of the shipment, whether the precious metals are part of the whole or separately imported etc.), the approval of the temporary import of items made of precious metal intended for display or use at exhibitions, fairs, meetings or similar events will only be carried out at the following internal (commodity) customs offices: CI Terminal Podgorica, CI Terminal Kotor, CI Bijelo Polje and CI Bar.

Dispatch of the goods in question from the border customs office is approved by a blue transit slip in the ATA Carnet (if any) or by a single administrative document used for transit.

In the process of accepting the ATA Carnet for the goods in question, the following documents will be submitted to the internal CI along with the ATA Carnet:

• Authorization of the person, who declares the goods on the basis of the ATA Carnet, if the representative is not registered in Section B of the ATA Carnet,
• Translation of the list of goods, if required,
• Documents confirming a precise description of the goods (e.g. photos),
• Bill of lading,
• Exhibitor’s fair application certified by the fair organizer, in which the date and the place of the fair are specified,
• Documentation in which the values of individual products are specified (e.g. invoice), as well as the corresponding KN tariff codes.

The procedure of temporary import of items made of precious metals for display at a fair or exhibition does not require the permit issued by the Ministry of Economy for the import of these items in accordance with the regulations governing foreign trade and according to the Opinion of the Ministry of Economy Act No. 01-2903/2 as of January 24, 2017 (attached to the Act www.gov.me). 

In the event that the import is directly into Montenegro, the exact name and address of the organizer of the fair (jewellery and valuables fairs) should be written by the ATA Carnet holder in section C, or on a separate document issued by the holder where the place, address, and dates of the fair would be indicated, which would be attached to the customs officer for inspection. When the goods do not meet the conditions for temporary import/export based on the ATA Carnet (for example, they are imported for the purpose of exhibiting at the fair of a known buyer, and in all the cases mentioned above), the goods are subject to a regular import or export procedure.

Accepted uses

Exhibition goods

Commercial samples

In addition, the following goods may be temporarily imported into Morocco under cover of ATA Carnets, in accordance with Moroccan laws and regulations: 

• goods of all kinds which could be used for non-profit making testing, experiment or demonstration purposes; 
• samples representative of a given category of goods to be presented or demonstrated with a view to seeking orders for similar goods; 
• professional equipment and animals necessary to the performance of their activity by people coming to Morocco for a given activity during a limited period of time; 
• negatives to be printed; 
• animals engaged in sports or other competitions 
• goods listed in the international conventions ratified by Morocco. 

Replacement Carnet – ❌, but Moroccan Customs may grant an extension for the Carnet upon request from the Finland Chamber of Commerce. Please contact the Chamber of Commerce that issued your Carnet or the Finland Chamber of Commerce at ata(a)chamber.fi.

Transit – ✅

Unaccompanied shipments – ✅

Accepted uses

Exhibition goods

Professional goods

Commercial samples

Replacement Carnet – ​ ✅ New Zealand Customs will accept replacement Carnets in most cases with a genuine reason for the goods to stay in NZ for longer than 1 year. 

The holder must contact either their local Chamber of Commerce or directly the Wellington Chamber of Commerce at carnet@wecc.org.nz. The holder must prepare a letter on the company’s letterhead stating:

• Reason for Replacement & likely date of re-export.​

• Carnet Number 

• Port of Importation 

• Date of Importation 

Transit – ✅

Unaccompanied shipments – ✅

Accepted uses

Exhibition goods

Professional goods

Commercial samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Accepted uses

Exhibition goods

Professional goods

Commercial samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Additional information

Finnish and Swedish customs offices also carry out customs functions on behalf of Norwegian Customs.

ATA Carnets are not accepted in: 

• ​the two unincorporated overseas territories of Norway: Svalbard (archipelago in the Arctic Ocean) and Jan Mayen (volcanic island in the Arctic Ocean); 
• the three dependencies of Norway located in the Southern polar region: Bouvetøya (Sub Antarctic island in the South Atlantic Ocean), Queen Maud Land (sector region of Antarctica) and Peter I Island (a volcanic island in continental Antarctica) ​

Accepted uses

Exhibition goods

Professional goods

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ❌

Unaccompanied shipments – ❌

Accepted uses

Exhibition goods

Professional goods

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅

Importation in split consignments is accepted

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ❌

Unaccompanied shipments – ✅ postal traffic NOT allowed

Importation and re-exportation in split consignments are not accepted. However, importing only a part of the goods listed in the General List (GL) is allowed, while the rest of the goods remain in the country of exportation, under the condition that the said imported goods are to be re-exported in one consignment.

Accepted uses

Exhibition goods

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ✅

Unaccompanied shipments – ✅ postal traffic NOT allowed

​Importation in split consignments is not accepted. However, importing only a part of the goods as on the general list is allowed under the condition that the said imported items are re-exported in 1 consignment. 

Additional information

​(a) Alternative Proof: QAR 500 to QAR 1,000 will be imposed by Customs for non-presentation of Carnet Forms to Customs for endorsement / verification upon re-export from Qatar; 

(b) Late re-exportation: Failing to re-export goods by the final date of reexportation as specified by Qatar Customs, a fee of QAR 1,000 shall be payable for every week or part of the week past the reexportation date, taking into consideration that the final amount shall not exceed 20% of the value of the goods ; 

(c) No re-exportation: Goods not re-exported for whatever reasons, shall be subject to import duties, taxes and penalties according to Qatar Customs law. The liability of the NGA shall not exceed the amount of import duties ​and taxes payable by more than 10% as specified in Article 8 (2) of Annex A to the Istanbul Convention. 

​​(d) Import duties and prohibited items: see attached excel file​. 

(e) Holders are advised to declare the following information at the time of importation in Box C of the importation voucher : 

• Name of the Event 
• ​Venue of the Event 

​​(f) Holders are advised to keep the general list file in a USB and bring it to Qatar in order to speed up the entry process. ​​

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet: coc-temporary@zatca.gov.sa

Transit – ​ ✅

Unaccompanied shipments – ✅

Split consignments are accepted.

Additional information

Zakat, Tax and Customs Authority (ZATCA), has introduced a mandatory carnet pre-approval procedure for the clearance of goods under ATA Carnets. Carnet holders must lodge requests (free of charge) via ZATCA’s official website https://zatca.gov.sa/en/eServices/Pages/eServices_294.aspx. Kindly note:  When submitting the request, please make sure to submit a copy of the Carnet’s front cover page and general list in the designated box during registration. The cover page’s box J must be duly completed before submission. If a Letter of authorization (PoA for the representative to submit the carnet declaration in Saudi) exits, it must be submitted as well. For details, please check Service User Manual 

If the goods or a part thereof cannot be re-exported outside KSA under ATA carnet before the re-export deadline, the holder of ATA carnet shall notify the Saudi Customs Authority before the expiry of such deadline in writing to extend the said date or give a permission for the internal use that is conditional upon the Saudi Customs Authority’s approval. Saudi Customs Authority may be notified at the following address: Customs Control Department, email: coc-temporary@zatca.gov.sa Tel.: 19993

Failing to re-export goods by the final date of re-exportation as specified by Saudi Customs, a penalty of SR 1,000 shall be payable for every week or part of the week past the re-exportation date, taking into consideration that the final amount shall not exceed 20% of the value of the goods. Goods not re-exported, for whatever reason, shall be subject to import duties, taxes, and penalties according to the Common Customs law. The responsibility of the national guaranteeing associations shall not exceed the amount of import duties and taxes payable by more than 10%, as specified in Article 8 (2) of Annex A to the Istanbul Convention. The additional penalty amount that goes beyond the responsibility of the national guaranteeing associations shall be directly imposed on the holders.

Goods subject to import prohibition and restrictions are found on the Customs administration website.

In case of false declarations as to the goods’ value, the ATA Carnet shall be rejected at time of import. False declaration of value of the goods may further entail seizure/confiscation of the goods, and/or the application of fines to the holder. The holder will be held accountable, and the customs procedures shall be applied in accordance with the Common Customs Law.

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ N/A

Transit – ​ ❌

Unaccompanied shipments – ✅

Additional information

ATA Carnet must be completed in French or the holder must have a French translation of the document.

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet (see more information below).

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

​1) Replacement Carnet to Extend an Expiring Carnet 

a) Replacement Carnet can be applied before the original Carnet expires or after original carnet expires, but in that case the goods from the carnet must be put under Customs supervision until Replacement Carnet appears. 

b) Except for a new validity date, all the information appearing on the Replacement Carnet must be identical to the original Carnet. 

c) The following words shall be typed on the Replacement Carnet’s Front Green Cover, vouchers and counterfoils on the position where the number of ATA carnet stands:
REPLACEMENT FOR …..(ATA carnet No. of original carnet) 

d) Before or after the expiry of the original Carnet, both Replacement and original Carnet must be presented to the Serbian Customs Office where the last importation was done for their verification/validation/endorsement before use. 

2) Replacement Carnet to Replace a Lost/Stolen/Destroyed Carnet applied on foreign carnets 

(Note: In such situation, the Carnet Holder needs to give a written statement that the carnet is lost, stolen or destroyed and that he needs replacement, along with all others documents such as police report etc.) 

a) Replacement Carnet must be applied before the original Carnet expires. 

b) All the information, including the Carnet No., date of issue and validity date, appearing on the Replacement Carnet must be identical to the original Carnet. 

c) The following words shall be typed on the Replacement Carnet’s Front Green Cover, vouchers and counterfoils on the position where the number of ATA carnet stands:
REPLACEMENT …..(ATA carnet No. of original carnet) 

d) The Replacement Carnet, together with the written statement, must be presented to the Serbian Customs Office where the last importation was done for their verification/ validation/endorsement before use.​

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

The goods must be re-exported within six months from the date of import. However, extension of the date of re-export may be given within the validity period of the Carnet. If extension of the date of re-export is required, Carnet holders should contact Singapore Customs’ Carnet Unit at customs_carnet@customs.gov.sg at least 10 working days (Monday to Friday) before the due date.

The ATA Carnet is valid throughout the entire customs territory, including South Africa, Botswana, Lesotho, Eswatini, and Namibia.

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

​When goods are imported into South Africa temporarily into one of the coastal ports for onward delivery to inland port, issuing bodies must ensure that the carnet will include TRANSIT vouchers and counterfoils for the purpose of being directed directly to the inland port without Customs examination and delays. 

 For proof of reexportation, the following ports are deemed to be places of re-exportation: ​​

• South African Border Posts
  • Komatipoort
  • Beitbridge 
• ​South African Sea Ports
  • Cape Town
  • Port Elizabeth
  • East London
  • ​Durban​
  • Richards’ Bay 
• South African International Airports
  • ​​Johannesburg International Airport
  • ​Durban
  • Cape Town 
• Common Customs Union Border Ports
  • ​Ramkogwebana
  • Kazangula
  • Wenela/Katimo Mulilo
  • Oshikango ​
• Common Customs Union Sea Ports
  • ​​​Walvisbay
• Common Customs Union Airports
  • ​Windhoek​​

South African Revenue Services (SARS) DO NOT accept foreign ATA Carnets issued for private motor vehicles and any other related equipment for the purposes of immigration, contract work, holidaying or temporary work permits. 

ATA Carnets are permitted for the use of vehicles in the following instances: demonstration, testing and/or racing for professional bodies only”, and not for private use by individuals or companies. ​​​​

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet.

Transit – ​ ✅

Unaccompanied shipments – ❌

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet: zoll.sgfl_stgallen@bazg.admin.ch

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

Transit sheets for Switzerland

It is recommended to include 4 transit sheets in Carnets intended for Switzerland.

Customs inquiries and fees

Swiss Customs charges a fee for customs inquiries if the inquiry is answered with alternative proof (such as a Certificate of Location issued during the Carnet’s validity period, or another customs-approved proof of re-export). The fee ranges from 20 to 100 CHF.

ATA Carnet and horses to Switzerland

Horses may be temporarily exported under an ATA Carnet only if both the horse and its owner are non-residents of Switzerland. Horses can be brought into Switzerland under an ATA Carnet for the following purposes:

• Dressage, training, education, breeding, farriery, veterinary treatment, grazing, and accommodation
• Tests and examinations
• Sporting events and riding trips

When travelling to Taiwan, a CPD/China-Taiwan Carnet must be obtained. It is an international customs document that allows for the temporary export from EU member states to Taiwan or import from Taiwan to the EU of:

• exhibition goods,
• professional equipment, and
• commercial samples.

Postal shipments are permitted if the item weighs less than 30 kg.

Applying for a CPD/China-Taiwan Carnet

The CPD/China-Taiwan Carnet is applied for through a Chamber of Commerce using the ATA Carnet application form. The Carnet is issued for one trip at a time.

Use of the CPD/China-Taiwan Carnet

All provisions applicable to the ATA Carnet also apply to the CPD/China-Taiwan Carnet.
The CPD/China-Taiwan Carnet differs from the ATA Carnet not only in colour but also in structure: all the counterfoils (the parts retained by customs and stamped) are grouped together on one coloured internal sheet under the cover page.

Each CPD/China-Taiwan Carnet includes, in addition to the cover pages, at least one additional sheet (counterfoils), an exportation sheet, an importation sheet, a re-exportation sheet, a re-importation sheet, and four transit sheets.

Combined use of CPD/China-Taiwan Carnet and ATA Carnet

If the same journey includes travel not only to Taiwan but also to a country that is a party to the ATA Convention (for example, Malaysia), a separate ATA Carnet must be applied for that country. The CPD/China-Taiwan Carnet is valid only in Taiwan.

Since the goods will leave Finland under two different Carnets, the number of the other Carnet must be indicated on the goods list of each Carnet (i.e. the ATA Carnet number on the CPD/China-Taiwan Carnet and vice versa).

Both Carnets must be presented to Finnish Customs at the same time, and Customs will stamp both Carnets upon departure and return.

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

​If the re-exportation from Thailand of goods under cover of an ATA Carnet is proven by any other documents than the duly signed and stamped re-exportation counterfoil, the Customs Department of Thailand will charge a regularization fee. 

This regularization fee, which is calculated on the basis of the value of the goods, represents 10% of the import duties. It should not be less than Baht 1,000 (roughly €25) and not more than Baht 20,000 (roughly € 450).

Accepted uses

Exhibition goods

Professional goods

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet

Transit – ​ ✅

Unaccompanied shipments – ❌

Additional information

​​All Tunisian Customs offices open to usual customs traffic are authorized to accept ATA Carnets. 

​However, concerning the transit operations by land to and from Algeria, only the customs offices of Babouch, Sakiet Sidi Youssef and Bouchebka are authorized to accept the said carnets. 

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet

Transit – ​ ❌

Unaccompanied shipments – ✅, postal traffic NOT allowed

Additional information

​1. Use of Carnets by representatives 

When the temporary importation procedure is carried out by a representative, the said representative must sign Box ‘F’ (temporary importation declaration) of the importation voucher. Moreover, the name of the holder’s representative in Türkiye must be clearly indicated in Box ‘B’ (represented by) of both the importation and re-exportation vouchers which will be processed by Turkish Customs. If a representative is not clearly indicated in Box “B”, the attached Power of Attorney must be submitted together with the ATA Carnet as filled and signed/stamped by the carnet holder and signed and sealed by the Issuing Chamber, Embassies/Consulates or Notaries. It is advised to use the standardised template of the Power of Attorney. Should NGAs have further questions, please contact TOBB.  If the question is related to a specific carnet, please contact TOBB with a copy of the carnet’s cover page. 

2. Temporary admission with partial relief from duties and taxes 

In Türkiye, when goods are temporarily imported with partial relief from Customs duties and taxes, Turkish Customs charge the importer/Carnet holder 3% of the total duties monthly. When an extension of the initial period is needed, Turkish Customs will request a report on the location and situation of the goods. Such a report can be produced, subject to additional service costs, by an authorized Customs broker acting on behalf of the Customs administration. A list of the ‘authorized Customs brokers’ in Türkiye can be provided upon request by the Turkish Ministry of Customs and Trade: www.gtb.gov.tr. 

3. Extension of the temporary admission period 

A six-month period is usually granted for the final re-exportation of the goods from Türkiye. If the carnet holder requires an extension of the stay of the goods in Türkiye, such extension can be granted by Turkish Customs up to the date of validity of the Carnet. 

4. Penalties in case of violation of the provisions on temporary importation

• Goods​ under ATA Carnets must be re-exported out of Türkiye unless properly converted into other Customs regimes with the approval of TR Customs. 
• Re-exportation declaration must be made within the final date for re-exportation fixed by TR Customs at the time of importation. The final date is given in accordance with the Convention. 
• In case of late re-exportation, if the delay is shorter than two months, a regularisation fee will be charged to the holder directly at the time of re-exportation.
  • If the delay is shorter than one month, 210TL will be charged. 
  • If the delay is between one and two months, 420TL will be charged. 
• If the delay is longer than two months, duties and taxes will be charged via NGA, and a penalty that amount to twice the amount of the duties and taxes will be charged directly to the holder. 
• When regularising a claim with valid alternative proofs other than duly signed re-exportation counterfoil, a regularisation fee amounting to 210TL may be charged in accordance with the Article 10, paragraph 2 of this Annex A of the Istanbul Convention. Although in practice, this fee is not enforced, TR Customs reserves the right to charge the fee in the future.
  ​If no any valid proof is provided, duties and taxes will be charged via NGA, and a penalty amounting to twice the full amount of duties and taxes will be charged directly to the holder.​

5. General list required on a spreadsheet

According to Turkish Customs’ requirement, all general lists must be provided digitally. To facilitate the declaration, holders are advised to save their carnets’ general list as an Excel file on a USB stick and to provide this file to Turkish Customs upon request.

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet

Transit – ​ ✅

Unaccompanied shipments – ❌, postal traffic ✅

Additional information

If the goods are not re-exported from Ukraine before the expiry date of the Carnet, Ukrainian Customs will charge the Carnet holder customs duties and taxes. In addition, Ukrainian Customs will impose the following fines on the Carnet holder:

• If the goods leave Ukraine less than 3 days after the Carnet’s expiry date, the fine is 850 UAH.
• If the Carnet holder commits a repeated late re-export or the goods leave Ukraine 3–10 days after the Carnet’s expiry date, the fine is 5,100 UAH.
• If the goods leave Ukraine 10–20 days after the Carnet’s expiry date, the fine is 17,000 UAH.
• If the goods leave Ukraine more than 20 days after the Carnet’s expiry date, the fine is 34,000 UAH.

No fines are imposed if the goods are delayed due to being held by customs.

Accepted uses

Exhibition goods

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet

Transit – ​ ✅

Unaccompanied shipments – ✅, postal traffic NOT allowed

Additional information

​All Carnets which arrive to UAE beyond the Customs official working hours as stated in the table will be subjected to service charge of AED 100. 

Only Abu-Dhabi and Dubai accept / receive incoming carnets. ​

Period of temporary admission shall not exceed six months (180 days) renewable for similar periods, but not to exceed one year.

(A fine of AED 1000 for each week of delay or a fraction of the week provided that the fine shall not exceed 20% of the value of goods)

Accepted uses

Exhibition goods

Professional goods

Commercial Samples

Replacement Carnet – ​ ✅ The customer must obtain permission from customs before applying for a replacement Carnet: ataCarnetunit@hmrc.gov.uk

Transit – ​ ✅

Unaccompanied shipments – ❌ for postal traffic

Additional information

​Anyone entering or departing the United Kingdom via Dover, Euroshuttle or Holyhead should be aware of the inland sites that have been introduced to take the pressure away from the ports. These sites can process ATA Carnets, CITES, TIR and CTC documentation: 

Guidance: Attending an inland border facility

For traffic over the land boundary between the Republic of Ireland and Northern Ireland, the normal hours of opening are 09.00 – 17.00 hours. Any ATA Carnets entering or leaving the United Kingdom via Northern Ireland, should be endorsed in Northern Ireland.

​Further information on the relevant aspects of the ATA Carnet scheme in the UK can be found here: Guidance: Apply for an ATA Carnet​

Requirements for hauliers (freight forwarders) as of 01 January 2022:

1. The goods vehicle movement service (GVMS) – any hauliers crossing into or out of the UK, via any port, will need to register for the service to get their goods through customs. ATA Carnet number should be entered in the “Declaration Reference” field for the GVMS declaration. GMR Reference is also required for personal or company vehicles transporting Carnet goods in both directions, i.e. exiting UK and returning to UK. For freighted goods, GMR will be obtained by the freight forwarder. For holders driving the goods in personal or company vehicles, if they don’t have their own HMRC accounts to obtain GRM, they can contact LCCI to obtain the GMR reference for their shipment using the following link: please click here to submit a GMR request. They can also contact other Customs Agents in the market. 

Personal Cars and Vans travelling to UK via Calais Euroshuttle will need to go to the Freight Terminal to get their Carnet stamped, as French Customs do not have Carnet processing facilities at the Passenger Terminal (GVM will be required to enter the freight terminal).

2. Harwich Port – as of 01 January 2022, hauliers passing via the freight terminal will need to lodge a Customs Clearance Request before arriving at the port. Form C21 allows hauliers that do not have access to the UK Customs System to lodge a request (note that shipments via Calais and Dunkerque do NOT need to lodge this request).

Accepted uses

Professional goods

Commercial Samples

Replacement Carnet – ​ ❌

Transit – ​ ✅

Unaccompanied shipments – ❌ for postal traffic

Additional information

The Carnet holder is advised to check the opening hours of customs offices: https://www.cbp.gov/about/contact/ports

Carnets for Trade shows 

While the U.S. did not sign onto the Exhibitions and Fairs Convention, it is common practice for goods to be shown at exhibits and industry fairs to be imported to the United States under Carnet as “Commercial Samples” for goods to be exhibited or “Professional Equipment” for goods that will be used at the fair (booths, tables, etc.).  ​

Claims

• $50US in the case that indirect proof of re-exportation in the form of a foreign customs validation in the Carnet (re-importation or importation into a third country) dated before the carnet expiry.
• $100US in the case of alternate documentary proof (foreign customs certification of the goods, landing certificate, certified waybill, etc.) dated before the carnet expiry.

In the case of proof dated after carnet expiry: 

• 25% of the duties and taxes, minimum of $50US, if the proof of reexportation/re-importation is dated within 3 months after carnet expiry 
• 50% of the duties and taxes, minimum of $100US, if the proof of reexportation/re-importation is dated between 3 and 6 months after carnet expiry 
• Full amount of duties and taxes for any proof dated after 6 months from the carnet expiry date.​​

Domestic ports validate Carnets 

For goods traveling with a Carnet holder as check-in luggage directly to an overseas destination, the Carnet can be validated /stamped at the initial domestic port even if holders will be changing flights at another port before leaving the US. A topic regarding this matter is available on USCIB’s website.​

Accepted uses

Exhibition goods

Replacement Carnet – ​ ❌

Transit – ​ ❌

Unaccompanied shipments – ❌ for postal traffic

Additional information

Split importation or re-exportation are NOT accepted. However, importing only a part of the goods listed in the General List is allowed provided that：

– the item numbers of the goods to be imported are identifiable in the General List, and

– the imported items/goods are to be re-exported in one consignment.

The ATA Carnet is used for the temporary exportation, temporary importation, or transit of goods. It can be used for movements between the EU and non-EU countries and also for movements across the tax border between Åland and EU countries.

The ATA Carnet can replace export and import customs declarations, but it does not substitute other required documents or permits (e.g. health certificates or firearm import permits). ATA Carnets are issued by Chambers of Commerce. The ATA Carnet also serves as a guarantee for any potential customs debt.

For the movement of goods between Åland and other EU countries, the same procedures apply as for trade with non-EU countries.