CARNETS

Carnets are international customs documents that permit the temporary importation of various goods. Carnets simplify international business by avoiding extensive customs procedures and by eliminating duties and VAT.  Carnets are ideal when importing commercial samples, professional equipment and other products for trade shows. See supplement notes for Carnet holders importing products into the European Union.

As of SEPTEMBER 1, 2009, Carnets are currently accepted in the following countries: 

Algeria

Andorra

Antartica

Aruba 

Australia

Austria †

Balearic Islands

Belarus

Belgium †

Botswana

Bulgaria †

Canada

Canary Islands

Ceuta

Chile

China

Corsica

Curacao

Croatia

Cyprus †

Czech Republic †

Denmark †

Estonia †

European Union

Finland †

France †

French Guiana

Germany †

Gibraltar

Greece †

Guadeloupe

Guernsey

Hong Kong

Hungary †

Iceland

India

Iran

Ireland †

Isle of Man

Israel

Italy †

Ivory Coast

Japan

Jersey

Korea

Latvia †

Lebanon

Lesotho

Liechtenstein

Lithuania †

Luxembourg †

Macedonia

Malaysia

Malta †

Martinique

Mauritius

Mayotte

Melilla

Miquelon

Monaco

Mongolia

Montenegro

Morocco

Namibia

Netherlands †

New Caledonia

New Zealand

Norway

Pakistan

Poland †

Portugal †

Puerto Rico

Reunion Island

Romania †

Russia

Senegal

Serbia

Singapore

Slovakia †

Slovenia †

South Africa

Spain †

Sri Lanka

St. Barthelemy

St. Martin, French Side

St. Pierre

Swaziland

Sweden †

Switzerland

Tahiti

Taiwan ** (Carnets accepted for goods travelling between Taiwan and the U.S. only)

Tasmania

Thailand

Tunisia 

Turkey

Ukraine 

United Kingdom †

United States

Wallis & Futuna Islands

† Members of the European Union (EU).  

** Taiwain requires a unique carnet, a TECRO/AIT Carnet.

With the addition of Bulgaria and Romania to the current list of E.U. member-states, effective 1 January 2007, ATA Carnet holders may experience some difficulties when exporting goods into the region. To help Carnet holders avoid such difficulties, United States Council for International Business (USCIB) has made a number of practical recommendations.

According to USCIB, if Carnet goods enter a Current EU Member and do not visit a New Member before Carnet expiration or if Carnet goods enter a New EU Member and do not visit a Current Member before Carnet expiration, no special action on the part of an importer is required. USCIB, however, recommends that Carnet holders present the Carnet to customs authorities and have the appropriate re-exportation certificate validated. USCIB also recommends the completion by U.S. Customs of the re-importation certificate.

If one of the following scenarios takes place – Carnet goods enter a Current EU Member and travel to a New Member, or enter a New EU Member and travel to a Current Member, or enter Romania and then travel to Bulgaria (or vice versa) – then, in order to avoid complications, USCIB recommends that whenever possible, goods do not travel from Current to New EU Member or New to Current Member on or after 1 January 2007.

The problem with the latter set of import scenarios is that it is unclear the extent to which customs authorities will recognize each other’s procedures and payments of duties and taxes.

If goods must travel between Current and New Members beginning on 1 January 2007, USCIB recommends that the Carnet be validated at any and all customs checkpoints. It is particularly important that re-entry into the U.S. occur on or before Carnet expiration.