If you need to take commercial samples to a trade fair, ship a stand to an exhibition, or move professional equipment across borders temporarily, an ATA carnet can save you a great deal of paperwork and cash. But carnets and EORI numbers do overlap in ways that catch people out — especially since Brexit. This guide explains how ATA carnets work, when a carnet replaces a full import declaration, and exactly where an EORI number still fits in.

What is an ATA carnet?

An ATA carnet is an international customs document that lets you temporarily import and export goods without paying import duty or VAT in the destination country. Think of it as a "passport for goods". It covers goods that will leave the country again in the same state — nothing is sold, consumed or permanently transferred.

Carnets are valid for up to 12 months and can cover multiple countries and multiple trips within that period. The "ATA" comes from the French and English terms Admission Temporaire / Temporary Admission. More than 80 countries and territories accept them.

What carnets are typically used for

What carnets cannot cover

Carnets are strictly for goods that come back. They do not cover:

How a carnet replaces an import declaration

Normally, moving goods into another customs territory means filing an import declaration, potentially paying duty and import VAT, and later reclaiming it if the goods leave again. That is slow and ties up cash.

A carnet short-circuits all of that. At the border, customs officers stamp the relevant carnet vouchers instead of processing a standard entry. Because the carnet is backed by a financial guarantee lodged with the issuing chamber, no cash duty or VAT changes hands at the frontier. When you re-export the goods, the matching voucher is stamped to prove they left — closing the loop.

The UK Chamber of Commerce role

In the UK, ATA carnets are issued by the London Chamber of Commerce and Industry and a network of local chambers. You apply, provide a detailed goods list (the "general list"), and pay an issue fee plus a security deposit or guarantee that covers the potential duty and taxes at stake.

The chamber is your first point of contact for questions about eligibility, country coverage and how to complete the vouchers. They do not, however, issue you an EORI number — that comes separately from HMRC.

Where does the EORI number come in?

This is the part that trips businesses up. A carnet handles the customs treatment of the goods, but many of the surrounding processes still expect an EORI number — the identifier every trader needs to interact with UK and EU customs systems. If you are new to the concept, our guide to what an EORI number is explains the basics.

When you need an EORI for an ATA carnet

Scenario EORI needed? Which EORI
Carnet processed at a UK port with electronic customs handling Often yes GB EORI
Goods re-entering GB, needing to prove re-import Yes GB EORI
Carnet used at some EU points of entry requiring trader identification Sometimes EU EORI
Moving goods to or from Northern Ireland Possibly XI EORI
Purely carnet-stamped, no electronic declaration at all Not always —

In practice, the safest position for any UK business trading goods across a border is to hold a GB EORI number anyway. Ports increasingly run carnets through electronic systems that request an EORI, and having one avoids delays at the barrier. If you also handle goods into the EU under your own name, you may need an EU EORI too.

Why re-entry matters

When your goods come back to the UK, you want them to clear as a returned temporary export — not as a fresh commercial import that attracts duty and VAT. A correctly stamped carnet does most of that job, but your GB EORI ties the movement to your business in HMRC's records and smooths the re-import. Missing or mismatched details are a common cause of hold-ups.

Getting your EORI sorted before you travel

Do not leave the EORI to the last minute. Applications are free and usually quick, but you need the number before the goods move. See our step-by-step walkthrough on how to get an EORI number, and if you think you might already have one, you can confirm it using the EORI number checker.

Carnets vs IPR and OPR: a quick contrast

ATA carnets are not the only way to move goods temporarily. Two customs special procedures do a similar job in specific situations, and they always require an EORI because they are declaration-based.

Method Best for EORI required? Key feature
ATA Carnet Samples, exhibitions, professional kit that returns unchanged Often, in practice No cash duty/VAT; single document across countries
Inward Processing (IPR) Goods imported to be repaired or processed, then re-exported Yes Duty/VAT suspended on goods you work on
Outward Processing (OPR) Goods exported for repair/processing, then re-imported Yes Duty relief on the value added abroad

The rule of thumb: if the goods will be altered, repaired or processed, look at IPR or OPR. If they simply travel and come back in the same state, an ATA carnet is usually the cleaner option.

Common mistakes to avoid

Your next step

If you regularly take samples, stands or equipment abroad, an ATA carnet plus the right EORI setup will keep you moving smoothly through customs. Start by checking whether you already hold a valid EORI using our EORI checker; if not, apply for a GB EORI before you book your carnet. Then contact your local Chamber of Commerce to arrange the carnet itself, with your goods list and EORI details ready to go.