The Two Routes in Outline
When goods leave the UK temporarily and are expected back within a defined period, the customs treatment falls into one of two main options:
- ATA Carnet — an international customs document, valid for one year, that acts as a "passport" for the goods through every participating country
- Temporary Admission (TA) — a UK customs procedure that suspends duty and VAT on the import side, paired with the destination country's equivalent on the outbound side
Both achieve the goal of moving goods across borders without paying duty in countries you are only passing through or briefly visiting. They differ in how they are administered, where they make sense, and what the trader actually has to do.
When ATA Carnet Wins
ATA Carnet is the simpler option when:
- The goods will visit multiple countries in one trip — a touring exhibition, a sales rep covering several markets, a sports team's equipment across a tour
- The schedule is tight — the carnet replaces multiple temporary import filings with one document
- The goods are commercial samples, professional equipment or exhibition stock — the three permitted categories under the Istanbul Convention
- The goods are high value and easily identifiable — laptops, broadcast equipment, instruments, artwork
A carnet, once issued, is recognised in every country that is party to the Istanbul Convention or the ATA Convention — more than 80 countries. The same document covers entry into and exit from each country, with customs stamping the relevant counterfoils as you go.
When Temporary Admission Is Better
Temporary Admission (TA) is the better choice when:
- The goods are visiting one destination country and returning
- The destination has its own straightforward temporary import regime and a carnet would be overkill
- The goods are being sent for repair, processing or testing — neither ATA Carnet category fits this cleanly
- The trip is long-term — TA can run up to two years in many cases; ATA Carnets are capped at one year
- The destination is not party to the ATA Convention — China, for example, has limitations on what ATA Carnets cover
A typical TA case: a piece of UK industrial equipment sent to Germany for refurbishment. UK Temporary Admission relief paired with the German equivalent gets the goods out and back without duty, but no carnet is needed.
What an ATA Carnet Actually Looks Like
A physical carnet is a green-covered booklet, typically 30 to 50 pages, containing:
- A cover with the goods listed in detail (the General List)
- Pairs of counterfoils for every border crossing — one for export from origin, one for import to destination, one for re-export from destination, one for re-import to origin
- A security stub showing the bond value held against the carnet
You take the carnet with you. Customs at each border stamps the relevant counterfoil. When you return, the carnet is presented back to the issuing chamber of commerce, which checks the stamps and releases the bond.
If a counterfoil is missed — for example, the destination customs office does not stamp the re-export — the chamber may charge against the bond on the basis that the goods were not returned. We have seen six-figure bond drawdowns from genuine oversights.
The Bond Requirement
Every ATA Carnet is backed by a security bond, set at the maximum duty and tax exposure if the goods were permanently imported to the highest-duty country on the planned route. For high-value electronics travelling through countries with high import duties, the bond can be substantial.
In the UK, the bond is arranged through the issuing chamber (typically the London Chamber of Commerce) and the trader either provides cash, a bank guarantee or insurance. We arrange the bond as part of the carnet service for our clients — most prefer the insurance route, which is significantly cheaper than tying up working capital.
Common Pitfalls With ATA Carnets
In our experience, the issues that catch people out:
Goods description not matching reality. The General List must describe what is actually in the consignment. A missed item — a spare part not on the list, a tool added at the last minute — is treated as undeclared and may be charged at full duty.
Returning through a different border. The country of re-import does not have to match the country of original export, but the carnet must show the route. Last-minute itinerary changes need a fresh re-export stamp from the originally planned destination.
Skipping counterfoils. Customs at small or rural borders sometimes wave the carnet through without stamping. The customs official's job is to stamp; if they do not, the trader must insist. A clean record of stamps is what releases the bond.
Carnet expiry. A carnet is valid for one year. Goods that overstay become subject to duty in the country they are stranded in. Plan the return well before the expiry date, with margin.
What We Handle
We prepare ATA Carnets for our trading clients — listing the goods, calculating the bond value, arranging the security, and handling the paperwork through the London Chamber of Commerce. We also advise on whether ATA Carnet or Temporary Admission is the better fit before the work starts.
If you have a trade show, an industrial demonstration, a film shoot or a sales tour coming up, send us the itinerary and the goods list. We will tell you which route makes sense and quote on the work.