Digital ATA Carnet (eATA) 2026 — Duty-Free Temporary Export and Import

What is an ATA Carnet?

The ATA Carnet (from the French Admission Temporaire / English Temporary Admission) is an international customs document issued at national level by chambers of commerce acting as guaranteeing associations, in a system based on the Istanbul Convention and developed by the International Chamber of Commerce (ICC) and the World Customs Organization (WCO). It allows the temporary export and import of goods to around 80 countries and customs territories (ICC) without paying customs duties and taxes. For temporary movement of vehicles, a separate document applies – the CPD Carnet.

The document works like a passport for goods: it contains ready-made customs forms for each border crossing and at the same time acts as a customs guarantee — the chamber of commerce guarantees to the customs office that the goods will be re-exported on time.

When is the ATA Carnet used?

The ATA Carnet covers three main categories of goods:

Category	Examples
Commercial samples	Sample books, physical catalogues, demonstration models
Professional equipment	Film, medical, musical and scientific equipment, service tools
Goods for fairs and exhibitions	Exhibits, stands, promotional materials

The ATA Carnet does not cover goods intended for sale, paid on-site repair, or consumable goods.

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How does the ATA Carnet work on the UK↔Poland route?

After Brexit, the United Kingdom is a separate customs territory. Poland belongs to the EU customs territory. This means every physical movement of goods between the UK and Poland requires customs clearance — even if the goods are returning to the sender.

The ATA Carnet solves this problem in both directions:

Export from the UK to Poland (e.g. equipment for a conference in Warsaw):

1. Carnets are issued in the UK by the London Chamber of Commerce and Industry (LCCI) or another chamber authorised to issue carnets (list on gov.uk).
2. On leaving the UK, the carnet holder or carrier presents the carnet at the UK border — the customs office stamps the export voucher.
3. On entering Poland, the Polish customs administration (KAS/the Customs and Tax Service) stamps the import voucher.
4. Once the visit is over, the procedure is reversed: the re-export voucher (from PL) and the re-import voucher (into the UK).

Export from Poland to the UK (e.g. samples for a trade fair in London):

1. The carnet is issued in Poland by the national guaranteeing association – the Polish Chamber of Commerce (Krajowa Izba Gospodarcza, KIG).
2. The procedure runs the same way in the opposite direction.

A carnet allows temporary import for up to one year (ICC). Goods covered by the ATA Carnet must return before the carnet expires (or by any earlier date set by the customs authority of the importing country). The issuing chamber sets out the rules on any extension – check them before you travel.

Important: According to HMRC, the ATA Carnet replaces the customs documents you would normally need to complete in the exporting and importing countries and removes the need for a customs declaration (gov.uk). If the goods are exported from the UK as freight, you may also need to include them on form C21e in the CDS (Customs Declaration Service, see changes to CDS) (gov.uk). The rules on licensing and on restricted or prohibited goods still apply.

eATA — digitising the ATA Carnet

What is eATA?

The eATA (electronic ATA Carnet) system replaces the paper document with a digital solution. The eATA concept was endorsed in 2016 by the administrative committee of the ATA/Istanbul Convention at the WCO, and the system is developed by the ICC. Its three main components are:

Component	Function
ATA Carnet Core	Central database — secure data exchange between chambers and customs offices
ATA Carnet Customs	Portal for customs officers to verify and approve transactions
ATA Carnet App	Mobile app for carnet holders (plus a desktop version)

Instead of physical forms, the carnet holder scans a QR code at the border. The data is verified in real time by the central system.

eATA rollout status

According to the ICC, since 1 June 2026 the United Kingdom, all 27 EU member states (including Poland), Norway and Switzerland have enabled the use of digital ATA carnets. This is the first wave of countries to confirm their technical and administrative readiness.

During the transitional phase, chambers of commerce can issue carnets in paper form, digital form, or both, depending on the route and the requirements of the specific destination country. If the route includes a country not yet on the eATA readiness list, a paper document or a hybrid is still required.

According to the ICC, further customs administrations are expected to be ready for eATA by the end of 2027 at the latest, and ATA Carnet procedures are expected to be fully digital worldwide by 1 January 2028. HMRC describes the use of digital carnets (scanned in the ATA Carnet app) from 1 June 2026 (gov.uk).

Note: The dates and timetable for digitisation are provided by the ICC and WCO based on readiness declarations from participating countries. Before every trip, it is advisable to check the current status at iccwbo.org/eata or with the issuing chamber of commerce.

How to obtain an ATA Carnet in the UK and in Poland?

In the United Kingdom

• Issuer: the London Chamber of Commerce and Industry (LCCI) and regional chambers authorised to issue carnets (list on gov.uk)
• Application: made to one of the chambers of commerce listed on gov.uk (the chamber tells you how long issuing takes)
• Security: the issuing chamber tells you what guarantee or security you must provide
• Validity: up to one year

Details and current pricing: londonchamber.co.uk — ATA Carnet

In Poland

• Issuer: the Polish Chamber of Commerce (KIG)
• Legal basis: the Istanbul Convention and the UCC (Union Customs Code) regulations
• EU customs procedure: temporary admission with total relief from duty (Articles 250-253 UCC)

Practical steps — a pre-departure checklist

1. Check whether the destination country accepts the ATA Carnet — the list of countries is on the ICC website
2. Determine the goods category — samples / professional equipment / trade fair (different carnet annexes)
3. Prepare a detailed list of goods (description, quantity, weight, value, serial numbers)
4. Submit your application to the chamber in good time — the chamber confirms how long issuing takes
5. Make sure the carnet is stamped at every border crossing (no stamp = risk of losing the security)
6. Bring the goods back before the expiry date or obtain a new carnet
7. Close the carnet with the issuing chamber after your return

How we can help

Customs Agency agencjacelna.uk handles temporary-admission clearances both on the UK side and under EU procedures. We help with:

• checking whether the ATA Carnet is the right procedure for your goods
• preparing the list of goods and the accompanying documents
• coordinating customs formalities on the UK (CDS) and EU sides, and choosing other special customs procedures where a carnet is not enough
• handling sensitive goods (medical equipment, electronics, service tools)

Get in touch with us before you travel — errors in stamping or exceeding the carnet's deadline can cost more than the customs security itself.

Sources

• ICC — eATA Carnet (iccwbo.org)
• GOV.UK — Apply for an ATA Carnet
• GOV.UK — How to use your ATA Carnet
• GOV.UK — Special procedure: temporary admission — ATA carnets
• WCO — eATA Working Group update (May 2025)
• WCO News — Digitization of ATA Carnets: from pilot to implementation
• LCCI — ATA Carnet

Frequently asked questions