Temporary Import Permits and ATA Carnets

ATA Carnets

An ATA Carnet is an international customs document that allows the temporary importation of goods into participating countries without payment of duty or taxes. The name comes from the French "Admission Temporaire" and the English "Temporary Admission." ATA Carnets are administered internationally by the World Chambers Federation under the auspices of the World Customs Organization.

In Australia, ATA Carnets are issued by the Australian Chamber of Commerce and Industry (ACCI). To obtain a carnet, you apply through ACCI, providing a detailed list of the goods, their value, and the countries you intend to visit. A security deposit or guarantee is required — typically 40-50% of the goods' value — which is returned when the carnet is discharged (all goods re-exported).

The carnet itself is a multi-page document with vouchers for each country entry and exit. At each border crossing, customs officials stamp the relevant voucher. When all goods have been re-exported and all vouchers are accounted for, the carnet is discharged and the security deposit is released.

Carnets are valid for 12 months from the date of issue and can cover multiple trips to multiple countries within that period. They are not renewable — if you need longer coverage, you must apply for a new carnet.

What Can You Bring in on a Carnet?

Carnets cover three main categories of goods. Professional equipment includes tools of trade, broadcasting and film equipment, musical instruments, medical and scientific equipment, and any specialised gear needed for a professional activity in the country. The key requirement is that the goods are used by the carnet holder in the exercise of their profession.

Commercial samples are goods imported solely for the purpose of being shown or demonstrated to potential customers. The samples must not be sold or given away — they must be re-exported. If samples are disposable (consumed or destroyed during demonstration), they may not be eligible for carnet coverage.

Exhibition goods include items displayed at trade fairs, exhibitions, and similar events. This covers display materials, booth fittings, and the products being exhibited. Goods sold at or after the exhibition do not qualify — if you intend to sell goods at a trade show, those goods must be imported normally with duty and GST paid.

Goods that cannot enter on a carnet include consumable goods, perishable items, goods intended for processing or repair (unless repair is the stated purpose), and goods that will be disposed of in Australia. Vehicles that will be driven on Australian roads also require separate arrangements beyond a carnet.

The Customs Act Temporary Import Provisions

Apart from ATA Carnets, the Customs Act 1901 provides for temporary imports under specific by-law provisions. These are administered directly by the ABF and cover situations where a carnet may not be appropriate or available.

Under these provisions, goods can be imported temporarily without payment of duty subject to conditions — typically that a security (bond or bank guarantee) is lodged equivalent to the duty that would otherwise be payable, and that the goods are re-exported within a specified period (usually 12 months, with extensions possible).

This pathway is commonly used for goods imported for repair, testing, or evaluation — situations where the goods will be worked on in Australia and then returned to the overseas owner. It is also used for specialist equipment imported for a specific project that will not remain in Australia after the project is completed.

Your customs broker can advise which pathway — carnet or Customs Act provisions — is more appropriate for your situation. For international trade shows and professional travel with equipment, the carnet is generally simpler. For project-specific equipment imports or goods imported for repair, the Customs Act provisions may be more flexible.

What Happens If You Don't Re-Export?

If goods imported temporarily are not re-exported within the specified period, the duty and GST that were waived become payable. For carnet holders, the guarantee organisation (ACCI) will be called upon to pay the duty, and they will in turn recover the amount from your security deposit.

Failure to re-export goods on time can also result in penalties under the Customs Act. If the ABF determines that the goods were never intended to be re-exported — that the temporary import was used to avoid paying duty — the consequences can be more severe, potentially including fines and prosecution.

If you find that you need to keep goods in Australia permanently — for example, if equipment imported for a trade show is subsequently sold to an Australian buyer — you must formally enter the goods for home consumption. This means lodging an import declaration and paying the applicable duty and GST before the temporary import period expires.

Extensions of the temporary import period are possible in some circumstances. If your project takes longer than expected or an event is postponed, contact the ABF (or your carnet issuing body) before the deadline expires to request an extension. Applying after the deadline has passed is much more difficult.

Official Sources

Verify the information in this guide against these official government resources.

• ABF — Temporary Imports

  Official ABF guide to temporary import provisions under the Customs Act.

• ACCI — ATA Carnets

  Apply for an ATA Carnet through the Australian Chamber of Commerce and Industry.

• World Chambers Federation — ATA Carnet System

  International ATA Carnet system information, including participating countries and coverage details.