Quick Answer
Temporary importation lets goods enter a country duty- and tax-free for a limited period — for exhibitions, samples, or professional equipment — provided they are re-exported. An ATA Carnet is an international document that simplifies temporary import across many countries, acting as a passport for goods and avoiding duty deposits.
When to Use Temporary Import / Carnet
- Trade-show and exhibition goods
- Commercial samples shown but not sold
- Professional equipment used abroad temporarily
- Goods that will be re-exported within the allowed period
The ATA Carnet covers many participating countries and avoids paying duty deposits at each border. Goods must be re-exported within the validity period or duty becomes payable.
Key Takeaways
- Temporary import = duty-free entry for a limited time.
- Goods must be re-exported within the period.
- ATA Carnet simplifies it across many countries.
- Used for exhibitions, samples, and equipment.
Frequently Asked Questions
What is temporary importation?
Temporary importation allows goods to enter a country free of duty and tax for a limited period — for purposes like exhibitions, samples, or professional equipment — on condition they are re-exported.
What is an ATA Carnet?
An ATA Carnet is an international customs document that acts as a passport for goods, allowing duty- and tax-free temporary import into many participating countries without paying deposits at each border.
When would I use an ATA Carnet?
For taking commercial samples, exhibition goods, or professional equipment temporarily into other countries, where the goods will be shown or used and then re-exported.
What happens if goods are not re-exported?
If goods covered by temporary importation or a carnet are not re-exported within the allowed period, the import duty and taxes generally become payable.
Can Plutonia help with temporary importation?
Yes. Plutonia can advise on temporary importation and carnet use for samples and equipment as part of logistics support. Submit your requirement to start.