Guides / ATA carnets · Updated 30 September 2026

ATA carnets for trade fairs, samples and professional equipment

Taking exhibition stands, samples or kit abroad and bringing them back? An ATA carnet can replace a customs declaration at each border. Here is what it covers, how to get one in the UK and how it compares with temporary admission.

What an ATA carnet is

GOV.UK describes an ATA carnet as a document that works like a passport for goods. It lets you take goods out of Great Britain temporarily and bring them into countries that accept carnets with relief from import duty, instead of making a full customs declaration and paying duty each time the goods cross a border. At the border, the carnet takes the place of the normal customs documents and declarations in participating countries.

The starting point is simple. When goods move in or out of Great Britain they must be declared and any duty owed must be paid. A carnet is one of the ways to use an easier route when the goods are only travelling temporarily and will come back.

What a carnet can cover

The official guidance gives typical examples of goods that can travel on a carnet:

• commercial samples and goods for trade fairs and exhibitions
• music equipment
• film and sound equipment
• education or science equipment

The key condition is that the goods travel and come back in the same state. According to GOV.UK, goods on a carnet cannot be processed or repaired abroad; only routine maintenance is allowed. If the purpose of the trip is to have something repaired or worked on, a carnet is the wrong tool and you should look at other procedures, such as those covered in our returned goods relief guide.

Goods intended for sale abroad are also a poor fit. A carnet assumes re-export: stock you hope to sell at a fair is a normal export, with a normal export declaration.

How to get a carnet in the UK

In the UK, carnets are issued by chambers of commerce listed by the UK National ATA Carnet Organisation. GOV.UK notes that both digital and paper carnets are available. In practice the process looks like this:

1. Choose an issuing chamber from the official list.
2. Prepare a general list of the goods: descriptions, quantities, values and identifying details such as serial numbers, so customs officers can match the goods to the document.
3. List every country the goods will enter or pass through, because the carnet has to be accepted in each of them.
4. Provide the security the issuing office asks for. GOV.UK explains that security requirements depend on the destination countries and that the issuing office decides what guarantee is needed.

Check the list of countries that accept ATA carnets on GOV.UK before you apply. If a destination does not take carnets, you will need a different route there, usually a full declaration or a temporary admission claim in that country.

Using the carnet at the border

Each crossing is recorded on the carnet: leaving Great Britain, entering the destination, leaving it again and re-entering Great Britain. Present the carnet and the goods to customs at every one of those points and make sure the right section is endorsed. A missing endorsement is the most common reason a carnet cannot be discharged cleanly and ends in questions or a claim against the holder.

Some practical habits help:

• Pack the goods so they can be inspected against the general list without unloading the whole vehicle.
• Keep the carnet with the goods, not with a colleague travelling separately.
• Tell your haulier in advance that the load travels on a carnet, so the driver presents it rather than assuming a standard declaration covers it.
• Photograph or copy each endorsed page before you hand anything over.

Time limits and bringing the goods back

A carnet only works if the goods actually come back. The time allowed abroad depends on the carnet itself and on the rules of the countries you visit, so confirm the dates with the issuing chamber and plan the return journey before you leave. Do not assume that a later fair on the same trip can be added without checking.

When the goods return to Great Britain, make sure the re-entry is recorded on the carnet, then return a used paper carnet to the issuing chamber. GOV.UK says paper carnets must be kept for 12 months after they expire, so file the document and any correspondence rather than throwing it away once the trip is over.

If something is sold, given away, stolen or destroyed abroad, it will not come back, and duty or tax may become payable in that country. Tell the issuing chamber straight away and follow its instructions for regularising the position.

Alternatives to a carnet

Temporary admission

Temporary admission is the underlying customs procedure that lets goods enter a territory for temporary use and then leave again. For goods coming into the UK, GOV.UK explains that goods under temporary admission must not be altered, although they can be preserved to keep their condition, and that the maximum period is usually up to 24 months depending on the goods.

There are several ways to claim it for UK imports:

For a full authorisation, GOV.UK also expects the applicant to be financially solvent, to have a good compliance history and to keep appropriate records. A formal declaration in the Customs Declaration Service (see CDS) will also need an EORI number and the right procedure code; our guide to customs procedure codes explains how that works.

Carnet or declaration: how to choose

A carnet tends to suit repeat trips, several countries on one journey, and teams who want a single document instead of a declaration at every border. A declaration-based temporary admission can suit a one-off shipment to a single country, particularly when a customs agent is already handling the freight. See a worked example of a trade fair carnet, which compares both routes for exhibition equipment.

Also check whether your goods need an export licence. GOV.UK reminds exporters to confirm licensing requirements even when the movement is temporary, and a carnet does not replace a licence.

Common mistakes

• Leaving without an endorsement on exit from Great Britain.
• Adding items to the van that are not on the general list.
• Planning a route through a country that does not accept carnets.
• Selling display goods at the fair without regularising the carnet.
• Losing track of the return date after a busy exhibition season.

If you are unsure whether to handle this yourself, our page on whether you need a customs broker sets out when outside help is worth it.

Related guides

• EU contractors working for UK clients: VAT and tools

• ATA carnet vs temporary admission vs duplicate list for equipment

• Taking work tools and equipment to a UK job: temporary admission

Sources

• Apply for an ATA Carnet (GOV.UK)
• Taking goods out of the UK temporarily (GOV.UK)
• Apply to import goods temporarily to the UK (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.