What the ATA Carnet Is and How It Works

ATA stands for Admission Temporaire / Temporary Admission. The carnet is an internationally recognised customs document that functions as a guarantee: instead of paying import duties and VAT at each border crossing, the holder presents the carnet, customs stamps it, and the goods enter temporarily. When the goods are re-exported, customs stamps the carnet again to confirm they have left the country.

The guarantee behind the carnet — held by the issuing chamber of commerce — means Spanish customs does not need to collect duties at entry. If the goods are not re-exported within the validity period, customs calls the guarantee and the duties and VAT become due.

The ATA Carnet is not a customs declaration for permanent import. It does not allow the goods to be sold, left behind or used as inputs in a production process in Spain. The goods must return to the country of origin (or move on to another ATA Carnet country) before the carnet expires.

What You Can Bring in Under an ATA Carnet

The ATA Carnet covers three main categories:

What is not eligible: consumables used up during the visit, goods left as gifts, goods processed or incorporated into other products, and anything the holder intends to sell in Spain.

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How to Get an ATA Carnet

The carnet is issued by the Chamber of Commerce (Cámara de Comercio) in the country where the goods originate. If you are a non-EU company bringing goods into Spain, you apply in your home country before departure. If you are a Spanish company taking goods out of Spain to another ATA Carnet country, you apply at the Spanish chamber of commerce in your province.

The application requires a description and list of the goods (with values and quantities), and a guarantee — typically a deposit or bank guarantee covering the potential duties and VAT. The carnet is then issued as a booklet of counterfoils and voucher sheets, one pair per country of transit or destination.

Using the ATA Carnet at Spanish Customs

At the Spanish port, airport or land border crossing, the carnet holder presents the document to customs. The officer validates the entry voucher and counterfoil, stamps them, and retains the voucher. The counterfoil stays with the holder as proof of entry.

On re-exportation, the same process happens in reverse: the exit voucher is stamped and retained by customs, and the counterfoil returned to the holder. This confirms the goods have left Spain and closes out the temporary admission.

Multiple entries and exits are possible within the validity period — the carnet contains enough voucher sets for the countries planned. This is particularly useful for sales representatives who visit Spain repeatedly with the same sample collection.

What Happens If the Goods Are Not Re-exported

If goods are not re-exported before the carnet expires — or cannot be accounted for at all — Spanish customs issues a demand to the issuing chamber of commerce, which calls the guarantee. The full import duties and VAT become payable, plus potential surcharges. The carnet holder is then liable to the chamber for the amount.

If goods are damaged, lost or stolen during the period of temporary admission, the carnet holder must provide evidence to customs (police report, insurance documentation) to avoid being treated as a failed re-exportation.

Frequently asked questions

An ATA Carnet is an international customs document that allows goods to be temporarily imported into a country without paying import duties or VAT. The goods must be re-exported within the validity period (up to one year). It is accepted in over 80 countries and issued by chambers of commerce.
Commercial samples shown to buyers but not sold, professional equipment used in the course of work (cameras, instruments, tools, technical apparatus), and goods for trade fairs and exhibitions. Consumables, goods for sale, and goods that will be processed or incorporated into other products in Spain are not eligible.
Up to one year from the date of issue. Spanish customs may also set a shorter deadline at the point of entry. If goods are not re-exported in time, the guarantee is called and duties and VAT become payable.
In Spain, the ATA Carnet is issued by the provincial Cámara de Comercio. If you are importing into Spain from abroad, the carnet is issued by the chamber of commerce or equivalent body in your home country.
If goods covered by an ATA Carnet are sold or not re-exported within the validity period, Spanish customs will claim duties and VAT from the guarantee held by the issuing chamber of commerce. The chamber will recover the amount from the carnet holder. Additional penalties may apply.
Yes. An ATA Carnet can cover multiple entries and exits within its validity period, with each entry and re-exportation recorded on the appropriate voucher sheets. This makes it useful for sales reps and technicians who travel repeatedly with the same goods.