ATA Carnet Guide for U.S. Exporters: How to Avoid Duties on Temporary Exports

A U.S. exporter once told me they were frustrated by the amount of duties and taxes they were paying on tools shipped overseas. The tools were not being sold. They were being used to install equipment their foreign customers had purchased, and then the tools were returned to the United States.

In other words, the company was not really “exporting” the tools in the traditional sense. They were temporarily taking them abroad so they could complete work for a customer.

That is exactly the kind of situation where an ATA Carnet may help.

An ATA Carnet is an international customs document that allows companies and individuals to temporarily send eligible goods to participating countries without paying duties and import taxes, provided the goods are re-exported within the required time period. It is often called a passport for goods.

What Is an ATA Carnet?

An ATA Carnet is a temporary export-import document used for goods that will travel internationally and then return home. It allows those goods to clear customs in participating countries without the importer having to pay duties, value-added tax, goods and services tax, or post a separate customs bond in each country.

The initials “ATA” come from the French and English phrases Admission Temporaire and Temporary Admission. The system is governed internationally by the World Customs Organization and the International Chamber of Commerce’s World Chambers Federation.

For U.S. exporters, the ATA Carnet can be especially useful when goods are:

• Shipped temporarily for a trade show or exhibition.
• Carried by employees for installation, service or demonstration work.
• Sent abroad as commercial samples.
• Used by technicians, engineers, photographers, performers, athletes or other professionals.
• Moving through multiple countries before returning to the United States.

ATA Carnets are accepted in more than 80 countries and customs territories, but exporters should always confirm that their destination accepts carnets before applying. New countries may be added, and country-specific rules can vary.

How an ATA Carnet Works

Think of the carnet as a pre-arranged customs document for temporary shipments. Instead of preparing separate temporary import documents and posting duties or bonds in every country, the carnet provides one standardized document that customs authorities can stamp when goods leave and enter each country.

For U.S. exporters, the basic process usually looks like this:

1. Apply for the ATA Carnet before the goods leave the United States.
2. List the goods on the carnet’s General List with accurate descriptions, values, quantities and identifying details such as serial numbers.
3. Present the carnet to U.S. Customs and Border Protection when the goods leave the country.
4. Present the carnet to foreign customs when the goods enter and leave each destination country.
5. Present the carnet again when the goods return to the United States.
6. Return the carnet for cancellation after the trip is complete.

An ATA Carnet can simplify customs procedures, allow temporary exporters to use a single document for customs transactions, allow unlimited entries and departures for up to one year, and help facilitate reentry into the United States.

When Should U.S. Exporters Use an ATA Carnet?

An ATA Carnet is worth considering any time you are sending goods abroad temporarily and expect those goods to return to the United States.

What Goods Can Be Covered by an ATA Carnet?

ATA Carnets are most commonly used for three broad categories of goods: commercial samples, professional equipment and goods for fairs, trade shows and exhibitions. Common examples include:

• Tools used to install machinery or equipment sold to a foreign buyer.
• Demonstration units shown to prospective customers.
• Booth materials, samples and equipment for an international trade show.
• Cameras, lighting, audio equipment or other production gear.
• Musical instruments, costumes, props or stage equipment.
• Sporting equipment or competition gear.
• Testing, measuring or calibration equipment.
• Jewelry, artwork or product samples shown to potential buyers.

For example, a U.S. manufacturer sending employees to Germany to install a machine may need to bring specialized tools. Without a carnet or another temporary import procedure, the company could face duties and taxes when those tools enter Germany—even though the tools are coming back. With a properly used ATA Carnet, those duties and taxes may be avoided.

What Goods Are Not a Good Fit for an ATA Carnet?

An ATA Carnet is not the right tool for every shipment.

Carnets generally should not be used for:

• Goods that will be sold abroad.
• Consumable items.
• Disposable items.
• Giveaways.
• Goods that will be processed, repaired or altered abroad.
• Goods that may not return to the United States.
• Items that cannot be clearly identified when they leave and return.

That last point is important. If you take goods abroad under a carnet and then sell them, you may owe duties, taxes and penalties. Before selling anything that was entered under a carnet, contact the carnet service provider and local customs authorities to determine the proper procedure.

How Long Is an ATA Carnet Valid?

An ATA Carnet is generally valid for up to one year. During that period, the goods listed on the carnet may be taken into and out of participating countries multiple times, as long as the carnet is properly presented and stamped at each required customs point.

However, the one-year validity period does not mean exporters can ignore local customs requirements. A foreign customs authority may impose a shorter period for re-export. Exporters should review the rules for each destination and make sure goods leave the country before the applicable deadline.

How Much Does an ATA Carnet Cost?

The cost of an ATA Carnet depends primarily on the value of the goods listed on the carnet.

According to the United States Council for International Business (USCIB), ATA Carnet processing fees range from $255 to $545, depending on the value of the goods. Expedited and same-day delivery may also be available through the issuing office for an additional cost.

In addition to the processing fee, all carnets require a security deposit. USCIB says the standard security deposit is equal to 40% of the value of the General List (the detailed inventory of every item covered), although higher amounts apply in some cases, such as exports to India or exports of certain types of vehicles. Many carnet holders satisfy the security requirement with a surety bond, and USCIB notes that bond premiums are typically 1% of the bond amount.

That may sound like an extra administrative step, but it can still be less expensive than paying duties, VAT or GST in multiple countries and then trying to recover those amounts after the goods are re-exported.

How Do U.S. Exporters Apply for an ATA Carnet?

In the United States, the United States Council for International Business is the National Guaranteeing Association for ATA and TECRO/AIT Carnets. ATA Carnets may be obtained through USCIB’s authorized service providers, including Boomerang Carnets and Roanoke.

Before applying, gather the information you will need for the shipment, including:

• The full legal name and address of the carnet holder.
• Countries the goods will visit or transit.
• Names of employees, agents or freight forwarders authorized to present the carnet.
• A detailed General List of the goods.
• Descriptions, quantities, weights and values.
• Serial numbers, model numbers or other identifying information when available.
• The expected departure and return dates.
• Shipping or hand-carry details.

The General List deserves special attention. Descriptions should be as specific as possible and should include serial or model numbers whenever possible. Vague descriptions can cause customs delays, questions or even seizure.

ATA Carnet vs. Temporary Import Bond vs. Duty Drawback

An ATA Carnet is not the only way to handle temporary international shipments.

Three common options for companies considering temporary importation are:

• ATA Carnet
• Temporary Importation Bond
• Entry with duty drawback

A carnet is often the most convenient option when goods are traveling to one or more carnet countries and will return within the required time period. A Temporary Importation Bond may be an option in countries that do not accept ATA Carnets. Duty drawback may allow importers to recover some duties after goods are re-exported, but it can require paying duties upfront and then filing for a refund later.

The best option depends on the destination country, the type of goods, how long they will be abroad, whether they will travel to multiple countries, and whether any goods might be sold, consumed or altered.

Does an ATA Carnet Replace Export Compliance Requirements?

No. This is one of the most important points for exporters to understand.

An ATA Carnet is a customs document. It may help you temporarily move goods across borders without paying duties and taxes, but it does not replace your responsibility to comply with U.S. export regulations.

A carnet does not exempt holders from obtaining required export licenses or permits. If goods require an export license, the exporter must still file Electronic Export Information through the Automated Export System, even when using a carnet. If no export license is required, ATA Carnet temporary exports are generally exempt from EEI filing in AES.

Before using a carnet, exporters should still ask:

• What is the Export Control Classification Number or other classification for the goods?
• Are the goods subject to the Export Administration Regulations, International Traffic in Arms Regulations, or another agency’s controls?
• Is an export license required?
• Are the destination, end user or end use restricted?
• Are the goods hand-carried or shipped?
• Is EEI filing required?
• Are there destination-specific rules that apply?

A carnet can simplify temporary customs clearance, but it does not make export compliance optional.

What About Taiwan?

Taiwan uses a related document called a TECRO/AIT Carnet. TECRO/AIT Carnets are similar to ATA Carnets but must be applied for separately. If Taiwan is included as part of a larger itinerary, exporters may need both a TECRO/AIT Carnet and an ATA Carnet.

Because Taiwan has separate requirements, exporters should confirm the correct procedure before shipping or hand-carrying goods there.

Digital ATA Carnets: What Is Changing?

ATA Carnets have historically been paper documents, but the system is beginning a major digital transition.

On June 1, 2026, the International Chamber of Commerce announced the launch of its digital ATA Carnet system, known as eATA, in 30 countries: the 27 European Union member states, Norway, Switzerland and the United Kingdom. ICC says more customs administrations are expected to join before the end of 2027, with ATA Carnet procedures expected to become fully digital worldwide by January 1, 2028.

During the transition period, issuing chambers may issue carnets in paper format, digital format or both, depending on the readiness of the countries and customs territories involved in the itinerary.

For U.S. exporters, this is a development to watch closely. 

ATA Carnet Best Practices for Exporters

A carnet can save time and money, but only if it is used correctly. Keep these best practices in mind:

Plan early.
Do not wait until the day before the shipment leaves. Confirm the destination country accepts carnets, gather product details and allow time for processing.

Be specific on the General List.
Include serial numbers, model numbers and clear descriptions wherever possible.

Make sure the goods match the carnet.
The goods that leave the United States should be the same goods that return.

Do not include consumables or giveaways.
Items that will be used up, handed out or sold should not be listed on the carnet.

Get every required customs stamp.
The carnet must be presented when goods leave and enter countries. Missing stamps can create claims, penalties or delays.

Watch expiration dates.
Goods must be re-exported within the required time period.

Do not assume the carnet handles export controls.
Check licensing, restricted party screening, end use, destination controls and EEI requirements separately.

Final Thoughts

For U.S. exporters, an ATA Carnet can be a practical way to reduce the cost and complexity of temporary international shipments. If you are sending tools, samples, professional equipment or trade show goods abroad and those items will return to the United States, a carnet may help you avoid paying duties and taxes in the destination country.

But a carnet is not a substitute for export compliance. You still need to classify your products correctly, determine whether a license is required, screen parties, understand destination-country requirements, and prepare accurate export documentation.

That is where having a reliable export process matters. Shipping Solutions export documentation and compliance software helps exporters create accurate export documents, manage product and customer data, screen restricted parties, and reduce the risk of costly mistakes before goods leave the country. We'd love to show you how it works! 

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This article was first published in January 2017 and has been updated to include current information, links and formatting.