ATA Carnet Step‑by‑Step: How to Move Goods Internationally Without Paying Duty or Tax

What Is an ATA Carnet?
An ATA Carnet is an international customs document that allows you to temporarily export and import goods without paying duty or tax in participating countries. It acts like a “passport for goods,” simplifying border procedures and reducing costs for temporary movements.
ATA Carnets are ideal for businesses that need to take goods abroad for:
- Trade shows and exhibitions
- Professional equipment
- Filming and photography
- Sports competitions
- Musical tours
- Product demonstrations
This guide walks you through the ATA Carnet process step‑by‑step so you can use it confidently and compliantly.
Step 1: Confirm Your Goods Are Eligible
ATA Carnets can only be used for goods that will be re‑exported in the same condition.
Eligible goods include:
- Exhibition and display items
- Commercial samples
- Professional equipment
- Tools for short‑term work
- Musical instruments
- Sports equipment
Not eligible:
- Goods for sale
- Consumables
- Items that will be processed or repaired
- Goods that will be altered or transformed
If your goods don’t qualify, Temporary Admission or Inward Processing may be more suitable.
Step 2: Gather Full Details of the Goods
Before applying, prepare:
- Full descriptions of each item
- Serial numbers (if applicable)
- Quantities
- Values
- Weight and dimensions
- Country of origin
This information forms the General List, which is the core of your ATA Carnet.
Step 3: Apply for the ATA Carnet
In the UK, ATA Carnets are issued by the London Chamber of Commerce and Industry (LCCI).
You will need to provide:
- Business details
- Purpose of travel
- Countries you will visit
- Full General List
- Supporting documents (if required)
Fees vary depending on the value of goods and number of countries.
Step 4: Receive Your Carnet Pack
Your ATA Carnet will include:
- A cover page
- Vouchers and counterfoils for each country
- Transit pages (if needed)
- The General List
Each page must be stamped at the correct stages of your journey.
Step 5: Get the Carnet Stamped Before Leaving the UK
Before departure, you must visit a UK customs office to have the Carnet:
- Validated
- Stamped
- Signed
This confirms the goods are leaving the UK under Carnet conditions.
Step 6: Present the Carnet at Each Border
At every country you enter or leave, you must present the Carnet to customs officials.
They will:
- Stamp the relevant voucher
- Complete the counterfoil
- Confirm the goods match the General List
Missing a stamp can invalidate the Carnet and lead to duty charges.
Step 7: Keep the Goods in Their Original Condition
While abroad, you must ensure:
- Goods are not sold
- Goods are not altered or repaired
- Goods remain under your control
- Goods match the General List at all times
Any changes can breach Carnet conditions.
Step 8: Re‑Enter the UK and Get the Carnet Stamped Again
When returning to the UK, customs must:
- Stamp the re‑importation voucher
- Complete the counterfoil
- Confirm the goods have returned
This closes the Carnet movement and prevents duty charges.
Step 9: Return the Carnet After Completion
Once all trips are complete, return the Carnet to the issuing chamber.
They will:
- Check all stamps
- Confirm compliance
- Close the Carnet officially
Failure to return it may result in penalties or duty demands.
Common ATA Carnet Mistakes
Businesses often run into issues because they:
- Forget to get stamps at borders
- Misplace the Carnet
- Add or remove items without updating the General List
- Use the Carnet for goods that are not eligible
- Fail to re‑export goods on time
- Don’t return the Carnet after use
These mistakes can lead to unexpected duty bills or fines.
ATA Carnet vs Temporary Admission
| Feature | ATA Carnet | Temporary Admission |
| Purpose | Temporary export/import | Temporary import only |
| Duty/VAT | Suspended | Suspended |
| Countries | Only Carnet countries | Any country |
| Paperwork | Physical document | Customs declaration |
| Best for | Multi-country trips | Single-country temporary use |
ATA Carnets are ideal for multi‑stop international trips.
How We Help With ATA Carnets
We support businesses with:
- Determining whether an ATA Carnet is suitable
- Preparing the General List
- Ensuring goods meet eligibility rules
- Advising on border procedures
- Coordinating with hauliers and couriers
- Ensuring compliance at each stage
- Avoiding duty charges and penalties
Our goal is simple: smooth, compliant, stress‑free temporary movements of goods.
Explore More in Our Knowledge Hub
You can also read:
- Temporary Admission Explained
- Understanding Duty Relief Schemes
- Importer Checklists
- Port Guides
- Customs Glossary
If you want help preparing or using an ATA Carnet, our customs specialists are ready to support you.
Get in touch for expert ATA Carnet guidance and compliance support.



