A Carnet ATA (also Carnet A.T.A.) is a customs document (Carnet) contractually accepted by 77 countries, including all states of the EU, that simplifies and accelerates processing at temporary import of goods into a country in the scope of the ATA convention.
The special, and at the same time decisive, advantage of this procedure, as compared to temporary import outside of the ATA proceedings, is that the imported goods are not subject to any import duties in the third countries connected to the proceedings. A Carnet ATA may be issued for various types of use of the goods:
- Trade fair and exhibition goods
- Goods samples
- Objects for exercising a profession
The goods must not be consumed or processed. Leaflets, "give aways" and similar therefore are not admissible Carnet goods, just as spoiling goods aren't. The dispatcher must ensure that the same goods that were imported are also exported again in due time.