ATA Carnets — Temporary Import/Export Documents

An ATA carnet (pronounced "car-NAY") is an international customs document that allows goods to cross borders temporarily — without paying import duties at each border — so long as they are re-exported within the carnet's validity period. The acronym combines the French "Admission Temporaire" and English "Temporary Admission." A single ATA carnet, issued once by an approved national association, functions simultaneously as a customs entry document and a customs bond across all member countries of the governing convention, eliminating the need for separate entry filings and duty deposits at each destination.

CBP regulations implementing the ATA carnet system are at 19 CFR Part 114, issued under 19 U.S.C. § 66.

Legal Authority

• 19 U.S.C. § 66 — Authorizes the Secretary of the Treasury (now CBP/DHS) to make rules governing customs bonding requirements; basis for the carnet bond acceptance system
• 19 CFR Part 114 — CBP regulations implementing ATA and other carnet systems for temporary admission of goods without payment of duties
• ATA Convention (Customs Convention on the ATA Carnet, Brussels 1961) — International treaty under which the ATA carnet system operates; the U.S. Chamber of Commerce issues ATA carnets in the United States as the national guaranteeing association

Key Mechanics

An ATA carnet is a standardized international customs document that allows temporary, duty-free importation of commercial samples, professional equipment, and goods for trade shows. The holder presents the carnet at each customs border crossing; customs officials stamp vouchers that are detached from the carnet. The carnet is backed by a bond from the national guaranteeing association (in the U.S., the U.S. Council for International Business) — if the holder fails to re-export goods within the carnet's validity period (typically 12 months), the guaranteeing association pays the applicable duties to the host country's customs authority. Carnets eliminate the need to post separate customs bonds in each country and streamline re-entry of temporarily exported U.S. goods.

Current Rule (2026)

What This Rule Does

A carnet issued under the A.T.A. Convention or related agreements is accepted by CBP as a substitute for formal entry and a substitute for a customs bond covering the potential duties on the goods. When a carnet holder presents goods at a U.S. port of entry, CBP officers annotate the carnet's counterfoils — recording the goods, quantities, and entry date — and allow the goods to enter without cash duty payment. The carnet holder's obligation is to re-export the goods before the carnet expires; if they don't, the issuing/guaranteeing association (USCIB in the U.S.) becomes liable for the duties as the bond guarantor.

This system works because the conventions create a network of national associations — each one approved by its government's customs authority — that vouch for their own country's carnet holders abroad and guarantee other countries' carnets at home. A U.S. exhibitor taking professional equipment to a trade show in Germany uses a USCIB-issued ATA carnet that German customs accepts as both entry documentation and duty bond. A German firm bringing commercial samples to the U.S. uses a carnet that USCIB guarantees to CBP — if the goods aren't re-exported, USCIB pays CBP the applicable duties and seeks recovery from the carnet holder.

Key Provisions

• § 114.0 — Scope: Part 114 governs use of international customs documents known as carnets, including rules for approving U.S. associations to issue and guarantee carnets
• § 114.2 — Applicable conventions: the A.T.A. Convention (commercial samples, professional equipment, goods for exhibition), the TECRO/AIT Agreement (Taiwan — functionally identical to A.T.A. but between non-treaty parties), and the TIR Convention (international road transport using TIR trucks with sealed containers)
• § 114.3 — Carnet function: a properly issued carnet serves as both a customs entry document (within the scope of the applicable convention) and a customs bond for the potential duties on the goods; it replaces separate CBP Form 3299 or similar entry documentation
• § 114.11 — Issuing/guaranteeing association approval: before an association may issue ATA carnets in the U.S. or guarantee foreign carnets in the U.S., it must obtain CBP Commissioner approval; the association must demonstrate financial capacity to cover potential duty claims, institutional accountability, and compliance with convention requirements; approval may be revoked for failure to honor guaranty obligations or comply with CBP requirements
• § 114.21 — Acceptance conditions: CBP accepts a carnet when: (1) it is properly executed under § 114.3; and (2) an approved guaranteeing association exists for that type of carnet; CBP may refuse acceptance if the carnet is expired, improperly completed, or covers goods ineligible under the applicable convention
• § 114.22 — Coverage (A.T.A.): the A.T.A. carnet is accepted for goods temporarily imported under: (1) the Convention on Temporary Importation of Professional Equipment; (2) the International Convention to Facilitate the Importation of Commercial Samples; and (3) the Customs Convention on the A.T.A. Carnet for Temporary Admission; the specific eligible goods categories differ by convention but broadly include professional equipment, commercial samples, and goods for international exhibitions
• § 114.23 — Maximum validity (1 year): no A.T.A. or TECRO/AIT carnet with validity exceeding 1 year from date of issue may be accepted; this period cannot be extended — if goods cannot be re-exported within one year, a formal entry with duty payment is required; TIR carnets have no fixed validity period but are time-limited by individual journey parameters
• § 114.24 — No additions: once an A.T.A. or TECRO/AIT carnet is issued, no additional items may be added to the goods list; the carnet is issued for a specific inventory, and any additional goods require a separate carnet or formal entry
• § 114.25 — Replacement of lost carnets: if an ATA carnet is lost or destroyed while the covered goods are in the U.S., the port director may issue a replacement upon request by the issuing association, provided the original goods are accounted for and a new guarantee is furnished
• § 114.26 — Discharge: an A.T.A. or TECRO/AIT carnet is discharged (the bond obligation extinguished) when CBP is satisfied that all covered merchandise has been re-exported or destroyed; a TIR carnet is discharged when the goods reach their destination and customs verifies the TIR seals and documentation; partial re-exports may result in partial discharge
• § 114.31 — Restrictions: carnets may not be used for: (1) mail importations; (2) goods not entitled to temporary importation under bond; (3) TIR carnet transit except as specifically authorized; and (4) goods that would otherwise be prohibited from temporary entry
• § 114.32 — Commercial samples: A.T.A. carnets may cover unaccompanied samples as well as samples accompanying a salesperson; samples imported by U.S. residents under ATA carnet must be re-exported; samples consumed or given away during the visit are not eligible for carnet coverage
• § 114.33 — Fraud and abuse: in cases of fraud, violation, or abuse of carnet privileges, CBP may pursue applicable duties, charges, and liquidated damages from the carnet user; penalties apply separately from the guaranteeing association's bond obligations
• § 114.34 — Cancellation of erroneous TIR charges: when liquidated damages assessed against a TIR carnet are later found to have been incorrectly assessed (e.g., where goods were properly delivered but documentation was deficient), the port director may cancel the erroneous charge

How It Affects You

If you're a business traveling internationally with professional equipment — cameras, medical devices, engineering instruments, musical instruments, exhibition displays, or IT equipment — an ATA carnet lets you avoid paying duty deposits at each border. Without one, customs authorities at each country would typically require either: (a) payment of import duties as a deposit (refundable on re-export, but creating significant working capital demands); or (b) a formal temporary importation bond (time-consuming and country-specific). The carnet replaces all of that with a single document accepted across the approximately 87 ATA Convention member countries.

For trade show exhibitors, the carnet covers the full range of display goods, demonstration equipment, and product samples. For film and television productions shooting internationally, it covers cameras, lighting equipment, and crew gear. For sports teams traveling to international competition, it covers athletic equipment. For medical device companies conducting overseas clinical demonstrations, it covers the devices themselves.

The carnet is obtained from USCIB before travel. USCIB charges an administrative fee plus a security deposit (typically a percentage of the goods' value) to cover its guaranty obligation. The security deposit is fully refunded when USCIB receives the properly discharged carnet back from the holder after all goods are re-exported.

Statutory Authority

This rule implements:

• 19 U.S.C. § 66 — Authority of the CBP Commissioner to adopt regulations governing the use of customs documents and procedures, including international customs conventions
• The A.T.A. Convention — International treaty system establishing the ATA carnet as a recognized customs document among member countries (the U.S. is a party)
• The TECRO/AIT Agreement — Bilateral agreement functionally replicating the A.T.A. system for trade with Taiwan (with which the U.S. has no formal treaty relationship)
• The TIR Convention — International road transport convention creating the TIR carnet for cross-border trucking

Recent Rulemakings

The core ATA carnet regulations have been largely stable since 1998 (63 FR 4168), which consolidated and updated the carnet regulations following U.S. accession to updated convention protocols. The TECRO/AIT carnet provisions were added to reflect the U.S.-Taiwan trade framework that parallels the A.T.A. Convention for non-state parties. No significant regulatory amendments have occurred since then; procedural updates are handled through CBP guidance rather than regulatory change.

Pending Action