An ATA carnet allows temporary admission of trade fair goods without duty or VAT for the duration of the event, provided they return unchanged. It helps at fairs outside the EU, for example in the United Kingdom after Brexit or in Switzerland, when you do not want to pay import charges for goods that will come home anyway.
When an ATA carnet makes sense
The carnet works for exhibits, stand elements, presentation equipment and samples of commercial value that return complete after the fair. There is one condition: the goods must come back unchanged. For events in London we expand on the topic in the text on London fairs after Brexit.
What the carnet will not clear
- Goods intended for sale on site.
- Consumables: leaflets, catalogues, giveaways, food samples.
- Goods that will be processed, used up or permanently installed.
Such items need standard clearance or a special procedure, for example temporary admission or customs warehousing.
How does it work in practice?
- You apply for the carnet at a chamber of commerce and prepare an exact general list of goods; items cannot be added later.
- The carnet is stamped at every export and import, on both sides of the border.
- At the fair the goods must match the list; a check can compare the items.
- On return the carnet is settled at the chamber; a missing stamp risks duty and VAT being charged.
ATA carnet or another route
| Solution | When to choose it |
|---|---|
| ATA carnet | goods return unchanged, one or several events outside the EU |
| Temporary admission without a carnet | a single country, when the carnet does not pay off or does not cover the goods |
| Permanent export | the goods stay abroad or are sold |
How do we help?
We advise whether the carnet makes sense for a specific trip, help prepare the general list, watch the stamps at the borders and the settlement on return, and run transport and customs as one process. See ATA carnets and exhibition logistics.
Definitions
- ATA Carnet (Admission Temporaire/Temporary Admission): An international customs document used for the temporary import and export of goods without paying customs duties or VAT.
- KIG (Polish Chamber of Commerce): The national issuing body responsible for granting and validating ATA carnets in Poland.
- Import charges (duty and VAT): Taxes levied on goods brought from outside the EU, which are suspended under a temporary admission procedure.
- Temporary customs clearance: A customs status that allows items into a country for a limited period provided they return home unchanged.
When does this rule not apply?
This rule does not apply to goods intended for sale, distribution as giveaways, or consumption during the trade fair. Furthermore, temporary admission depends on returning all items complete and without modifications.
The OTSL role
OTSL coordinates logistics for trade fair exhibits and stand structures across European routes. Explore our road transport options and refer to our practical guide on delivery to Targi Kielce, slots, booking and unloading. See also: Exhibits vs advertising materials: why ATA carnet excludes leaflets and Trade Fair Marshalling Area: How Vehicle Queuing Works and One route across trade fairs: ATA carnet and tour logistics.
Sources
Taking exhibits outside the EU? Describe the trip in the contact form and we will check whether an ATA carnet is the cheapest route.
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