ATA Carnet
An ATA Carnet (Admission Temporaire / Temporary Admission) is an international customs document that allows the temporary import of goods into a country without paying customs duty or VAT — provided the goods are re-exported within a set period (usually 12 months).
The ATA Carnet system is administered by the World Customs Organization (WCO) and the International Chamber of Commerce (ICC), and is accepted in over 80 countries. It is widely used for:
- Exhibition and trade-fair goods
- Professional equipment (broadcast, photography, scientific instruments)
- Commercial samples
- Sports equipment for international competitions
- Touring theatre, orchestra, and concert equipment
Exhibition forwarders are the primary users of ATA Carnets, handling import for trade shows in multiple countries and re-export after each event. Failure to re-export within the allowed period triggers full duty + penalty.