What is an ATA Carnet and when do I actually need one?

An ATA Carnet is an international customs document that lets you temporarily import exhibition goods, professional equipment, and commercial samples into a foreign country without paying duty or VAT, provided you re-export everything within 12 months. You need a Carnet when shipping from outside the EU customs union into any EU member state, and now also between the EU and the UK, Switzerland, Norway, Turkey, and 80+ other ATA member countries. The Carnet is issued by your national chamber of commerce, the London Chamber for UK exhibitors, the Swiss Chambers of Commerce for Swiss shippers, IHK for German exporters going outside the EU. Application costs typically EUR 250-650 plus a security deposit of 30-40% of declared value, refunded on clean re-export.

How has Brexit changed customs for UK-based exhibitors going to EU fairs?

Since 1 January 2021 the UK is a third country for EU customs purposes, so every UK exhibitor at Messe Frankfurt, IFEMA, Fiera Milano, or RAI Amsterdam must either use an ATA Carnet or file full temporary import declarations with HS codes, EORI numbers, and value evidence. The ATA Carnet route is faster and cheaper for stand assets and demo equipment; full T1 transit is necessary when goods are to be sold or consumed during the show. UK exhibitors also need a UK EORI number (begins GB) and an EU EORI if they are the importer of record. Allow an extra 1-2 days transit for customs clearance at Calais, Coquelles, or the Eurotunnel inland clearance point, and budget EUR 180-380 in broker fees per shipment.

Are there any items I cannot put on an ATA Carnet?

Yes, Carnets cover only goods that will be re-exported in the same condition. They cannot be used for consumable promotional items (printed leaflets to give away, branded merchandise distributed to visitors, food and drink samples consumed at the stand, magazines, gifts) because those goods are imported permanently. Those items need separate temporary admission or full import declaration with VAT and any applicable duty paid up front. Carnets also do not cover items intended for sale at the show: if you are taking orders for delivery from a European warehouse the goods cross into normal import flows. Lithium batteries, certain dual-use goods, and items requiring CITES or other special permits also fall outside the Carnet's scope and need separate documentation.

Do EU-resident exhibitors need any customs documents for intra-EU fairs?

No customs declarations are required for the goods themselves when shipping within the EU customs union and VAT area, a German company exhibiting at Fiera Milano or a Dutch firm at IFEMA Madrid moves goods freely. However, you still need an intra-community VAT-compliant invoice or pro-forma, your VIES-validated VAT number, a packing list, and proof of dispatch and arrival for VAT audit purposes. Norway, Switzerland, and now the UK are outside the customs union, so movements to and from those countries always need formal customs treatment even though Norway and Switzerland have free-trade agreements. Some EU countries (notably Italy and Spain) demand additional fiscal representation if a non-resident exhibitor brings goods for sale at the show, check with a local broker before shipping.

What happens if I do not re-export items listed on my Carnet?

If items on your ATA Carnet are sold, lost, stolen, given away, or simply left behind, you become liable for full import duty plus VAT on the declared value, plus an administrative penalty that varies by country, German customs typically applies a 10-25% surcharge on the duty owed, Italian customs can apply penalties of 100-200% of the duty. Your issuing chamber of commerce will pay the foreign customs authority from your security deposit and then recover it from you. The two practical safeguards are: declare a realistic but not inflated value (over-declaration enlarges your exposure), and keep the green re-export counterfoils stamped by customs on departure, without them your chamber assumes the goods stayed in country. If items are genuinely sold mid-show, regularise them immediately through a separate import declaration rather than hoping the Carnet covers it.

Customs and ATA Carnet: Guides and Articles

THE ESSENTIALS

The most important document you’ve never read carefully

Created in 1961 for exactly this purpose, the ATA Carnet is a passport for your booth: customs sees in advance every item arriving and every item that must leave.

Used well, it removes duty and VAT on stand assets. Used badly, it produces a six-figure duty bill and a multi-year chamber dispute.

30–40% depositOf declared value, refunded on clean re-export; fees run €250–650.

12 monthsTo re-export everything listed, in the same condition.

No giveawaysConsumables, sales stock and lithium batteries can’t travel on a carnet.

Keep the green slipsWithout stamped re-export counterfoils, the chamber assumes goods stayed.

Do you need a carnet?

Shipping from

What’s in the crate

VerdictYes — use an ATA CarnetDuty- and VAT-free temporary import, provided everything goes home within 12 months.

1ApplyChamber of commerce

2Deposit30–40% of value

3Stamp outLeaving home

4Stamp inEntering the EU

5Green slipStamped on re-export

ARTICLES

5 guides on customs & ata carnet

01ATA Carnet Cost 2026: Per-Country Issuing Fees, Bonds, and the 9 Recurring Exhibitor MistakesConcrete 2026 ATA Carnet pricing reference for European and non-European exhibitors: issuing-chamber fees across 8 chambers (UK, DE, FR, IT, ES, NL, US, TR), security guarantee mechanics and premiums, a fully loaded UK-to-Hannover example, and the nine recurring mistakes that turn a routine carnet into an install-week customs crisis.May 31, 202612 min min read →02EORI Registration and Import VAT for First-Time Exhibitors Shipping Into Germany: The 2026 Compliance ChecklistGermany hosts the most flagship European trade fairs, and customs failure at the border can leave EUR 20,000 of demo stock impounded while your booth opens empty. A complete 60-day pre-fair compliance sequence covering EORI registration, ATA Carnet versus standard temporary admission, German import VAT mechanics, post-Brexit UK exhibitor requirements, and the EU 2025 customs reforms every first-time exhibitor needs to know.Mar 26, 202615 min min read →03Post-Brexit UK Exhibition Customs: Five Years On, the Operational Playbook for UK Exhibitors at EU Trade FairsFive years after the end of the Brexit transition period, UK exhibitors at EU trade fairs operate under stable but operationally distinct customs rules. A practical guide to the workflow that has emerged: ATA carnet for reusable stands, DDP for consumables, Channel crossing endorsement choices, Northern Ireland Protocol implications, and the cost premium UK exhibitors absorb versus EU competitors.Oct 8, 202513 min min read →04Customs and ATA Carnet for Non-EU Exhibitors at European Trade FairsThe ATA Carnet collapses what would otherwise be a multi-day customs ordeal into a single document that crosses with the goods, but only for exhibitors who understand the chamber-of-commerce timelines, the security deposit calculation, and the discharge rules. The full workflow for non-EU brands exhibiting at European fairs.Oct 3, 202512 min min read →05ATA Carnet for Exhibition Stands: A Complete European Guide for UK, Swiss, US, and Asian ExhibitorsThe ATA carnet is the single most important customs document for non-EU exhibitors at European trade fairs. A complete operational guide: how to prepare the General List of Goods, what the security deposit actually covers, where endorsements go wrong at major venues, and the country-specific differences between UK Chamber of Commerce, US Council for International Business, JCAA, KITA, and Swiss carnet issuance.Sep 25, 202514 min min read →

IN PRACTICE

What to know before you commit.

What an ATA Carnet is and when you need one

12 months

An international document for temporarily importing exhibition goods duty- and VAT-free, provided everything is re-exported within 12 months. Needed from outside the EU customs union — now including the UK, Switzerland, Norway and Turkey.

What Brexit changed for UK exhibitors

The UK is a third country, so every UK exhibitor needs a carnet or full temporary import declarations.

A GB EORI — and an EU EORI if importer of record
An extra 1–2 days for clearance at Calais or Eurotunnel
€180–380 in broker fees per shipment

What can’t go on a carnet

Anything that won’t be re-exported in the same condition.

Giveaways, leaflets and branded merchandise
Food and drink samples
Goods for sale at the show
Lithium batteries and dual-use or CITES items

Customs documents for intra-EU fairs

No customs declarations, but you still need a VAT-compliant pro-forma, a VIES-valid VAT number, a packing list and proof of dispatch. Italy and Spain may require fiscal representation for goods sold at the show.

What happens if an item isn’t re-exported

10–25%

You owe full duty plus VAT and a penalty — 10–25% in Germany, up to 100–200% of duty in Italy — recovered from your deposit. Regularise genuine sales immediately with a separate import declaration.

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