Temporary Imports (Carnets) Customs Brokers

Temporary imports allow goods to enter Australia without payment of customs duty and GST, on the condition that they will be re-exported within a specified period. The two main mechanisms are the ATA Carnet (an international customs document administered by the Australian Chamber of Commerce and Industry) and the Temporary Import provisions under the Customs Act.

ATA Carnets are commonly used for professional equipment, commercial samples, and goods for exhibition at trade shows. The carnet acts as a passport for goods, simplifying clearance across multiple countries. Goods must be re-exported in the same condition — they cannot be sold, modified, or consumed while in Australia.

Beyond carnets, the ABF allows temporary importation under various by-laws for goods like aircraft engines for repair, racing vehicles, theatrical equipment, and scientific instruments. Your broker determines the most appropriate temporary import mechanism, manages the documentation and bond requirements, and ensures goods are re-exported within the permitted timeframe to avoid duty liability.