ATA Carnet: Do You Pay Duty on Temporary Exports?

Not if you follow the rules. Goods entered under an ATA Carnet clear customs abroad without paying import duty or VAT, as long as they are not sold or consumed and leave again before the deadline. Sell them locally or miss the deadline and those taxes are claimed. This guide covers what exporters sending trade-fair exhibits, buyer samples or professional equipment abroad should check before applying, with a focus on carnets issued in Korea.

Key takeaways

• An ATA Carnet is an international customs document that replaces temporary-admission paperwork and security deposits in countries that apply the ATA or Istanbul Convention.
• In Korea the Korea Chamber of Commerce and Industry (KCCI) issues and guarantees carnets, and a carnet is valid for up to one year from issue.
• Three uses are covered: commercial samples, professional equipment, and goods for fairs and exhibitions. Goods for sale and consumables are not.

What is an ATA Carnet and who issues it?

An ATA Carnet is a single document that stands in for the customs declarations and security deposits each country would otherwise require when goods are imported temporarily and taken back out. “ATA” combines the French Admission Temporaire and the English Temporary Admission. In Korea, the KCCI issues and guarantees the document.

The World Customs Organization runs the system under its ATA and Istanbul Conventions, and the carnet serves as the goods declaration at export, transit and import. Each country has one guaranteeing association approved by its customs, and these associations are linked in an international guarantee chain administered by the ICC World Chambers Federation. If conditions are breached, the association in the importing country pays its customs and then recovers the amount from the association that issued the carnet.

Which goods can travel on an ATA Carnet?

There are three categories: commercial samples, professional equipment, and goods for exhibitions and fairs. Countries differ in which categories they accept, so check each destination. Goods intended for sale, giveaways and other consumables, agricultural products and disposables are not eligible.

Category	Examples	Key condition
Commercial samples	Samples shown to buyers and brought back	No sale or giveaway; must be re-exported
Professional equipment	Press, film or advertising camera kits, stage gear, service tools	Used for the stated work; kept in original condition
Fair and exhibition goods	Trade-fair exhibits, items for academic or cultural events	Used for the named event; re-exported on time

A carnet does not lift other controls: CBP notes that holders must still comply with export controls and the destination’s import controls, so strategic-goods permits and similar requirements still apply.

How long is a carnet valid, and when must goods return?

A carnet is valid for up to one year from the date of issue and can be used for multiple trips during that time. If the importing country’s customs sets a shorter re-export date, that date comes first. Some countries accept a replacement carnet to go beyond one year, but not all do.

U.S. CBP says a replacement carnet must be requested before the original expires and that approval is at the foreign customs authority’s discretion. For foreign carnets used to bring goods into Korea, the Korea Customs Service sets the re-export period within one year, and even with a replacement carnet the period cannot exceed two years from the first import acceptance (KCS FAQ; KCS notice on temporary import and export under ATA carnets, Art. 12).

How do you apply and use a carnet in Korea?

You first register your signature with the KCCI, then submit the application, the general list of goods and a guarantee, and receive the carnet. Customs must then validate it each time the goods leave Korea, enter the foreign country, leave it and come back. The process ends only when you return the used carnet to the chamber.

Based on a 2023 KOTRA summary of KCCI guidance, the steps look like this. Forms and channels can change, so confirm with the KCCI Certificate Center before you apply.

1. Signature registration: a one-off check of the carnet holder, using a copy of the business registration and seal details.
2. Application: the application and undertaking, the general list of goods, and a performance guarantee insurance certificate, filed online or in person. Countries of use are chosen at this stage.
3. Customs validation: alongside the green cover, Korean customs certify the yellow export/re-import sheets and foreign customs the white import/re-export sheets; transit countries use separate transit sheets.
4. Return and settlement: after you come home, return the carnet; once completion is confirmed, the guarantee side can be settled.

Digital carnets (eATA) are being phased in. According to the WCO, the 27 EU member states, Norway, Switzerland and the UK moved to digital carnets on 1 June 2026, and customs are encouraged to keep accepting paper carnets until the transition ends on 31 December 2027. Ask the KCCI how this applies to carnets issued in Korea.

How much does a carnet cost, and what security is needed?

Issuance fees and guarantee costs depend on the value of the goods, the number of countries and whether you are a chamber member. Because the schedule changes, this guide does not quote amounts; check the KCCI Certificate Center before applying. The security is provided as the KCCI instructs and is settled once the carnet is properly discharged.

The security matters because of what a breach costs. ICC says the guaranteeing association in the country of import is liable for up to 110% of the import duties and taxes, and CBP warns that failing to complete carnet formalities may lead to charges of 110% of the duty and import tax. The association then recovers that amount from the carnet holder.

What mistakes do exporters make with carnets?

The most common problems are a general list that does not match the goods, missing customs validations at a border, and samples sold or handed out at the destination. These issues tend to surface months later as a claim from the importing country’s customs. Remember too that the list is hard to change once the carnet is issued.

• Vague item descriptions, quantities, serial numbers or values that fail the customs check
• Selling exhibits to a buyer after the fair without settling them outside the carnet
• Putting giveaway catalogues or promotional items on the list
• Not presenting the carnet at departure, so the exit stamp is missing
• Not returning the carnet after the trip, which leaves the guarantee open

For trade-fair planning, see Why Exporters Should Still Attend Trade Fairs. If exhibits travel in wooden crates or on pallets, check ISPM 15 wood packaging marks. If you expect to sell the goods after the show, treat the shipment as a normal export from the start and prepare the HS code and commercial invoice and packing list.

FAQ

Do I pay no duty at all with an ATA Carnet?

Temporary import is duty- and tax-free if the goods are re-exported in the same condition within the deadline. If they are sold, consumed or not re-exported on time, the taxes plus any surcharge are claimed.

Can I sell samples sent on a carnet?

Carnet goods are not meant for sale. If a sale happens, the item has to be cleared as a normal import; otherwise the taxes are claimed through the guarantee chain.

What if I need the goods abroad for more than a year?

You can ask for a replacement carnet before the original expires, but some countries do not accept one and approval is up to the importing customs. Check the destination rules before you travel.

Can carnet goods be sent by post or courier?

CBP notes that not every country accepts postal traffic under a carnet. Confirm the transport method with the destination and the KCCI before shipping.

Sources

• KCCI Certificate Center (ATA Carnet issuance and guarantee)
• WCO, The ATA System (ATA and Istanbul Conventions)
• ICC World Chambers Federation, ATA Carnet
• Korea Customs Service FAQ, re-export period for ATA Carnet goods (Korean)
• U.S. CBP, ATA Carnet FAQs
• KOTRA market news via FTA portal, ATA Carnet and Türkiye temporary import (2023, Korean)