ATA Carnet: Cost, Process and Pitfalls for Artworks

A Paris gallery shows six pieces in Basel for ten days. An auction house sends a lot to New York for viewing ahead of a sale. A furniture brand presents a prototype in London. In all three cases the objects leave the European Union, stay a few days, and come back.

Without the right document, the customs authority at the other end treats those objects as a permanent import: duty, import VAT, and goods held until it is paid. On a lot valued at €400,000, the cash tied up becomes absurd set against how long the objects are actually away.

The ATA carnet exists precisely for this. It is one of the most useful documents in international trade, and one of the most poorly used: most of the incidents we see come not from ignorance of the scheme, but from ignorance of its limits.

What an ATA carnet is, and what it is not

ATA stands for Admission Temporaire / Temporary Admission. The carnet is an international customs document that replaces import, export and transit declarations for goods that enter a country and then leave it again unchanged.

It rests on two treaties — the 1961 Brussels Convention and the 1990 Istanbul Convention — and works today in more than 80 countries and territories, including the United States, the United Kingdom, Switzerland, Japan, China and Morocco. The list changes: carnets to Russia, Ukraine and Belarus remain suspended until further notice.

One important nuance on validity: the 12 months belong to the carnet, not necessarily to the stay. The customs authority at the destination can impose a much shorter re-export deadline — anything from a few days to a few months. That is the deadline, written on the voucher, that binds you.

What an ATA carnet is not: it is not an export permit, it is not insurance, and it is not permission to sell. Those three confusions are behind almost every difficulty.

What the carnet covers, and what it excludes

An ATA carnet covers three categories of goods:

1. Professional equipment — audiovisual gear, musical instruments, technical equipment, medical devices, tooling, film vehicles.

2. Commercial samples — jewellery, fashion, prototypes, machinery, medical devices, electronics.

3. Goods for fairs and exhibitions — this is the category that covers artworks, collectors' items, exceptional furniture, stands and their fittings.

The exclusions are just as clear:

• Consumables — anything handed out, consumed or given away on site. Brochures, tasting samples and trade-show giveaways are outside the scheme.

• Goods going abroad to be repaired or altered. The object must come back unchanged: a work sent abroad for restoration falls under a different customs procedure, not an ATA carnet.

• Goods intended for sale.

That last point deserves a pause, because it is counter-intuitive in the context of a fair.

Selling on site: the ATA carnet trap at art fairs

An ATA carnet commits its holder to a promise: the objects will leave the country again. If a piece is sold on site — which is, precisely, the point of a fair — that promise no longer holds.

In customs language this is a "non-re-exportation". It is not forbidden, but it must be regularised: the object has to be entered on an import declaration in the destination country, and the corresponding duty and taxes paid. Otherwise customs come after the carnet holder for the duty, the taxes, the penalties and the late interest — and, ultimately, after the issuing chamber of commerce, which stood guarantor.

Three practical consequences for anyone exhibiting:

• Plan for the sale before departure, not after the hammer falls. The applicable import procedure, who declares, and the local VAT rate are all decided upstream.

• Never leave a voucher unregularised. A carnet that comes back with an object missing and no import declaration is a dispute that lands a few months later.

• Check the local rules for sales at fairs. Some countries have simplified procedures for art fairs; others do not.

This is the point on which galleries and auction houses consult us most often — not to issue the carnet, but to decide between an ATA carnet and a straight import declaration when a sale on site is likely.

How much does an ATA carnet cost? Rates and worked examples

The cost breaks down into five items, only one of which really matters on a valuable object.

Fixed costs

• A base fee covering the online service, preparation and printing of the carnet — roughly €75 to €170 including tax, depending on the chamber and the number of journeys requested.

• The certification visa from the issuing chamber: €30 per return journey.

• An IGC levy (International Guarantee Chain), paid to the World Chambers Federation: €30.

• Where needed, an express handling option: around €45 including tax.

The item that drives the price: the guarantee premium

The premium is calculated on the declared value excluding tax of the goods, on a banded scale. That scale is set by the International Guarantee Chain, so it is the same from one chamber to another.

This premium is non-refundable, including if the carnet is never used.

Three examples

A painting declared at €350,000, one return trip to Switzerland. Premium €1,200 plus base fee and visa of roughly €135 to €170 → about €1,350 to €1,400, or 0.4% of the value covered by the duty suspension.

Forty pieces of furniture declared at €2,000 each, so €80,000 in total, three journeys. Premium €400 plus multi-journey fee and visas of roughly €200 to €260 → about €600 to €660.

A collection declared at €1,200,000. Above €500,000 the flat rate of 0.22% applies: €2,640 in premium.

Two things to take away

First, it is the declared value that drives the cost, not the number of objects or the weight: a carnet for a single piece at €500,000 (€1,500 premium) costs nearly four times as much as a carnet for forty pieces at €2,000 (€400 premium).

Second, because the premium is non-refundable, a carnet raised "just in case" is money gone. Better to settle the customs procedure before ordering the carnet.

Rates collected in October 2026 from published chamber of commerce schedules. Fixed fees vary slightly between chambers, and CCI Paris Île-de-France does not publish a schedule. For a firm quote, only the chamber that will issue the carnet can answer, based on the value and the number of destinations.

How to obtain an ATA carnet in France, step by step

In France, applications are made online only, through the national GEFI platform (formalites-export.com). The stated processing time is 48 hours, with an express option for urgent cases.

Before applying

• Gather the paperwork: proof of identity for the signatory, company registration extract (Kbis), proof of address.

• Draw up the general list of goods: precise description, number of pieces, weight, value excluding tax, country of origin. This is the heart of the file — any vagueness here will be paid for at the border.

• Settle the destinations and the number of journeys.

• Sign the undertaking with the chamber of commerce.

On issue

• The chamber validates the file, generates the carnet through GEFI-WebATA and issues it within 48 hours.

• On a paper carnet, the signatory completes and signs box J before presenting anything to customs.

In use

• Present the carnet and the goods at the customs office of departure for identification — this step is called domiciliation, and skipping it strips the carnet of its evidential value.

• At every border crossing, present the carnet and the goods during the office's opening hours.

• On a paper carnet, check every stamp: date, item numbers, quantities. Make sure the counterfoil is stamped and the voucher has been detached.

On return

• Re-export and re-import before the deadline set by the local customs authority expires.

• On a paper carnet, return the original to the issuing chamber within the month following expiry.

New in 2026: the move to the e-ATA carnet

Since 1 June 2026, carnets issued from France are handled digitally. The e-carnet replaces the paper document with online and mobile app access, QR-code formalities at customs, and real-time tracking of border crossings.

The rollout is phased:

• Since 1 June 2026: the 27 EU member states, Switzerland, the United Kingdom, Norway and the overseas territories — which covers most of what a European gallery or auction house ships.

• Through to 2028: the rest of the ATA network, in six-monthly waves.

The legal framework, the legal force of the document and the customs guarantee are unchanged. What changes is the physical side: no counterfoil to get stamped by hand, no original to post back, and traceability that no longer depends on a legible stamp.

Two things to watch during the transition. Some destinations still run on paper: confirm the format with the chamber when you apply, and do not assume the e-carnet is accepted everywhere. And going digital changes nothing about the substance — domiciliation on departure, the local re-export deadline and the ban on selling without regularisation all apply exactly as before.

ATA carnet: the 5 most common customs mistakes

1. Skipping domiciliation on departure. Without identification by French customs, nothing proves the objects left France in the condition declared. It is the most frequent mistake and the hardest to put right.

2. A missing or illegible stamp. Every border leaves a trace. An unstamped counterfoil means, as far as customs are concerned, goods that stayed in the country — and therefore duty owed. On an e-carnet the risk moves: it is the recorded crossing you need to check in the app, not the stamp.

3. A vague list of goods. "Six paintings" is not enough. An imprecise description lets customs dispute whether what went in is what is coming out, and turns a routine check into a hold.

4. Missing the local re-export deadline. It is not the 12-month validity that counts, it is the date written in by the customs authority at the destination.

5. Returning the carnet late. The holder stays financially liable until the carnet is discharged. A carnet forgotten in a drawer is a guarantee still running.

ATA carnet and cultural goods: the second document everyone forgets

This is where the subject gets genuinely treacherous for artworks and antiques.

The ATA carnet settles the customs question: duty and taxes. It does not settle the heritage question: the right to take the object out of the country at all. Two administrations, two files, two timetables.

For a cultural good, depending on the case, you need:

• A temporary export authorisation (autorisation de sortie temporaire, AST) for a temporary departure, or an export certificate for a permanent one, issued by the French Ministry of Culture;

• For a departure outside the European Union, on top of that, a European export licence.

These documents are only required above cumulative thresholds of value and age, raised by a decree of 28 December 2020 after more than twenty-five years without revision.

Three subtleties worth knowing.

French thresholds are now higher than European thresholds in ten categories. The counter-intuitive consequence: an object can require a European export licence without requiring a French certificate. Reasoning at national level alone leads to a block at the Union's external border.

The obligation does not disappear inside the European Union. The certificate or temporary export authorisation is required as soon as the object leaves French territory, including for another member state. A prototype sent to Milan needs no ATA carnet — there is no customs border — but an artwork above the thresholds going to the same place does need its AST.

Some objects are exempt. Goods that have been in France for less than two years, or held under a temporary admission procedure, escape both the certificate and the temporary export authorisation. So do works carried by the artist who made them.

In other words: a painting worth €350,000 going to Basel for ten days needs an ATA carnet and a temporary export authorisation. Dealing with one and forgetting the other means the object is stopped before it leaves — with a private view that will not wait. We set out the full picture in our article on the licences required to transport artworks.

When an ATA carnet is not the right answer

Three situations call for a different procedure:

• The destination is not a signatory, or issuance there is suspended. You then go through the ordinary temporary admission procedure, lodging a guarantee with the local customs authority.

• The object is going abroad to be restored or altered. The carnet requires an unchanged return; restoration falls under outward processing.

• A sale on site is very likely. A straight import declaration, with VAT potentially recoverable depending on the local regime, can cost less than the guarantee premium followed by a regularisation.

The decision is case by case, on three variables: the value, how long the objects are really away, and the likelihood of a sale.

Checklist before ordering an ATA carnet

• Destination(s) confirmed, and checked that they accept ATA carnets

• Carnet format: e-carnet or paper depending on destination, to confirm with the chamber

• Actual length of stay, and the re-export deadline imposed locally

• Detailed list: description, number, weight, value excluding tax, origin of each piece

• Likelihood of a sale on site — and the fallback procedure decided if it happens

• Heritage status of the objects: age, value, applicable thresholds, AST or European licence needed or not

• Packing compliance: for exports outside the EU, all solid wood packaging must be treated and marked ISPM 15

• Insurance: the carnet covers no risk of damage. Ad valorem cover is a separate matter

• Authorised signatory identified, and box J ready to complete on a paper carnet

Frequently asked questions about ATA carnets

How long does it take to get an ATA carnet? 48 hours once the file is validated on the GEFI platform, with an express option for urgent cases. That is not the deadline to worry about: if the object is a cultural good above the thresholds, the temporary export authorisation from the Ministry of Culture takes considerably longer. That is the one to start first.

Is an ATA carnet compulsory? No. It is a facility, not an obligation. The alternative is the ordinary temporary admission procedure, lodging a guarantee directly with the customs authority at the destination — heavier, but sometimes the only option when the country is not a signatory.

Can you sell goods travelling under an ATA carnet? Not without regularising. A sale on site requires an import declaration in the destination country and payment of duty and taxes. Without that, customs come after the carnet holder, then after the chamber of commerce that stood guarantor.

Does an ATA carnet insure the works being transported? No. The carnet suspends duty and taxes; it covers no risk of damage, loss or theft. Ad valorem insurance is a separate contract, taken out separately.

What happens if you miss the re-export deadline? The customs authority at the destination treats the goods as permanently imported and claims duty, taxes, penalties and late interest. Note that the deadline that counts is the one written in by local customs on the voucher, not the carnet's 12-month validity.

Do you need an ATA carnet to send an artwork to another EU country? No, there is no customs border inside the Union. But be careful: the temporary export authorisation is still required as soon as a cultural good leaves French territory, even for Milan or Madrid. Many shippers confuse the two and are stopped before departure.

How much does an ATA carnet cost for a painting worth €300,000? Around €1,350 to €1,400: the guarantee premium on the €300,001–400,000 band is €1,200, plus the base fee, the visa and the IGC levy. See the full scale above.

What to remember

The ATA carnet is an excellent tool, provided you read it for what it is: a suspension of duty and taxes conditional on the goods coming back unchanged. Three habits avoid almost every incident — have the carnet domiciled on departure, check that every border crossing is properly recorded, and handle the heritage side in parallel with the customs side, without assuming that one settles the other.

At ThePackengers, handling customs formalities is part of the service, alongside packing and transport. There is a simple operational reason for that: the carnet, the packing and the transport schedule are three constraints on the same job, and dealing with them separately is what produces blocks at the border. That holds for galleries and auction houses as much as for the luxury brands rotating collections between trade shows.

A departure to prepare? Tell us about your shipment and get a quote.

Further reading: the licences and authorisations for transporting artworks, delivery after an auction sale, and our FAQ.

Sources

• Direction générale des douanes et droits indirects — Carnet ATA (Admission Temporaire/Temporary Admission) ou e-ATA

• CCI Paris Île-de-France — Carnet ATA : l'exportation temporaire simplifiée

• CCI Paris Île-de-France — Le e-Carnet ATA entre en vigueur : une nouvelle ère pour les opérations temporaires à l'international

• CCI de l'Yonne — Tarifs des prestations au 1er janvier 2026 (guarantee premium scale)

• CCI Normandie — Service International, Pôle Formalités Internationales, tarifs 2025

• Ministère de la Culture — Certificats et autorisations de sortie temporaire : modifications apportées par le décret du 28 décembre 2020

• Direction générale des douanes et droits indirects — Exporter des biens culturels and Vous faites sortir des biens culturels du territoire national

• Conseil des maisons de vente — Exportation des biens culturels : les seuils de valeur enfin réévalués