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

Carrying professional equipment, commercial samples or trade-fair exhibits across a border and back — without paying duty or VAT — is possible thanks to the ATA Carnet. In 2026 its digital equivalent (eATA), intended to replace paper documents, is being rolled out. This article explains how the ATA Carnet works on the PL-UK route, what eATA is, and what changes in practice.

What is an ATA Carnet?

The ATA Carnet (from the French Admission Temporaire / English Temporary Admission) is an international customs document issued by accredited chambers of commerce under the supervision of the International Chamber of Commerce (ICC) and the World Customs Organization (WCO). It allows the temporary export and import of goods to more than 80 countries and customs territories without paying customs duties and taxes.

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.

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 one of 18 authorised chambers.
2. On leaving the UK, the customs agency 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 Polish Chamber of Foreign Trade or an authorised chamber of commerce.
2. The procedure runs the same way in the opposite direction.

The carnet's period of validity is a maximum of 12 months from the date of issue (it cannot be extended — a new one must be applied for). The standard period of temporary admission in the UK is 24 months, but the ATA Carnet limits this to the document's expiry date.

Important: When exporting from the UK to the EU, an export declaration in the CDS (Customs Declaration Service) system is required. The ATA Carnet does not replace the export declaration — it operates alongside it as the temporary-admission document on the destination country's side.

eATA — digitising the ATA Carnet

What is eATA?

The eATA (electronic ATA Carnet) system replaces the paper document with a digital solution. The project has been under development since 2016 by the ICC and the WCO. 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.

Rollout status — June 2026

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.

Full digitisation on a global scale is planned by the WCO and ICC by the end of 2027, with a target date of 1 January 2028 for phasing out the paper procedure in participating countries.

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 17 regional chambers
• Application: online through the LCCI portal or a regional chamber
• Processing time: usually a few working days (express issuance available for an extra fee)
• Security: the chamber takes a guarantee or deposit corresponding to the potential duty and VAT liability on the goods being brought in
• Validity: up to 12 months from the date of issue

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

In Poland

• Issuer: the Polish Chamber of Commerce (KIG) / the Polish Chamber of Foreign Trade
• 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 at least 3-5 working days in advance
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

Frequently asked questions (FAQ)

Does the ATA Carnet replace an invoice or a consignment note? No. The ATA Carnet is a customs document confirming the temporary nature of the import/export. A commercial (or pro forma) invoice, packing list and transport documents are still required by the carrier and can be requested by the customs office.

Can I use an ATA Carnet to have goods repaired abroad? No. The ATA Carnet applies only to goods used temporarily in unchanged form. Paid repair or on-site alteration rules out the use of this document.

How many countries accept the ATA Carnet? According to ICC/WCO data, more than 80 countries and customs territories participate in the ATA system, including the UK, all EU countries, the USA, Canada, Japan, China, Australia and others.

What happens if the goods are not returned on time? The chamber of commerce that issued the carnet calls in the customs guarantee — the carnet holder can be charged the duty, taxes and interest due in the country of temporary import.

Is eATA already working at the UK↔Poland border (June 2026)? Yes — the UK and Poland (as part of the EU) are among the first group of countries to have confirmed readiness to handle digital carnets from 1 June 2026. In practice, availability of the digital form depends on the issuing chamber and the specific route. It is advisable to confirm this with the issuer before travelling.

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 import and export clearances in CDS
• 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 — 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