I. ATA Carnet: The "Passport for Goods" for Temporary Import/Export

In international trade and cross-border activities, the temporary import of exhibition goods, professional equipment, and commercial samples is a common practice. However, if declared under normal trade procedures, enterprises would need to pay high customs duties and VAT guarantees, tying up significant capital and suffering complex processes. The ATA Carnet is the international customs document designed to solve these issues, combining a customs declaration with a financial guarantee.

The name "ATA" is formed from the initials of the French Admission Temporaire and the English Temporary Admission, meaning "temporary admission". The system is based on the ATA Convention and the Istanbul Convention. Currently, there are more than 80 countries and territories accepting ATA Carnets, with nearly 200,000 Carnets issued annually, covering over US$25 billion worth of goods.

China joined the relevant conventions in 1993 and has implemented the ATA Carnet system since 1998, with the China Council for the Promotion of International Trade (CCPIT) responsible for issuance and guarantee.

II. Applicable Goods Scope of ATA Carnet

Based on the purpose of import, ATA Carnet mainly applies to the following goods:

• Exhibition & Event items (most common): goods displayed or used in international fairs, exhibitions, meetings, etc.

• Professional equipment: news gathering equipment, photography gear, engineering testing instruments, medical devices, musical instruments, and sports goods for competitions/training.

• Commercial samples: goods shown to potential customers for soliciting orders.

Not applicable: perishable goods, consumables (e.g., food, fuel), postal items, goods intended for sale or gift abroad.

III. Core Advantages of ATA Carnet

IV. ATA Carnet Application Process (Detailed Practical Steps)

Step 1: Confirm applicant eligibility

The applicant must be the owner or a person entitled to dispose of the goods, with domicile or registration in mainland China. Eligible applicants include natural persons, enterprises, public institutions, social organizations, government bodies, and other entities.

Step 2: Submit application documents

Applicants must apply online through the ATA Carnet application system  （https://www.eatachina.com）  .[reference:54]Key documents include: business license (for enterprises) or ID (for individuals), ATA Carnet application form (to be filled online), detailed goods list (including description, quantity, weight, value, brand, model, serial numbers), purpose proof (exhibition invitation, participation contract, etc.), and choice of guarantee (cash deposit or bank guarantee).

Step 3: Pay security deposit

After the goods list is approved, the issuing body issues a guarantee deposit payment notice. The deposit amount is calculated based on total goods value and the risk level of the destination country. The guarantee period is 26 months from the date of Carnet issuance.

The deposit will be fully refunded within 15 working days after normal Carnet discharge, via the original payment method.

Step 4: Receive ATA Carnet

After documents are approved and the deposit is paid, the issuing body typically issues the Carnet within 3 working days. The original ATA Carnet includes yellow, white, and blue counterfoils for different customs purposes. Validity is one year from the date of issuance, while the guarantee period extends to 26 months to allow time for endorsement and extension procedures.

Step 5: Normal usage and customs clearance

The Carnet holder presents the original ATA Carnet at each entry/exit. Customs stamps the corresponding counterfoil, and the goods are released duty-free.

V. Counterfoil Usage and Customs Clearance Practice

1. Functions of each ATA counterfoil

• Yellow (Exportation / Re-importation): used for exit from exporting country and for re-importation upon return.

• White (Importation / Re-exportation): used for temporary import declaration in destination country; re-exportation stamp proves goods have left.

• Blue (Transit): used when goods transit through a third country.

Important note: After each customs transaction, customs must stamp the relevant counterfoil. Keep all stamped counterfoils safe – they are essential for final discharge to reclaim the deposit.

2. Export customs clearance (exiting China)

• Declare at the actual exit port (e.g., Shanghai, Shenzhen, Beijing Airport).

• Procedure: present original ATA Carnet for "temporary export".

• Customs check: verify Carnet number and goods list against actual items; confirm re-importation deadline.

• Release: customs stamps the yellow counterfoil and releases the goods.

3. Import customs clearance in destination country (entry)

• Temporary import declaration: present ATA Carnet to destination customs for "temporary admission".

• Duty-free release: customs stamps the white counterfoil – no duties, VAT, or temporary import bonds.

• Re-export: after exhibition, re-export goods within the prescribed period. Customs stamps the "re-exportation" section of the white counterfoil.

Note: Not all countries accept ATA Carnets; only members of the ATA Convention and Istanbul Convention. Confirm acceptance before applying.

4. Re-importation into China and final discharge

• Re-import: upon return to China, present ATA Carnet for re-importation; customs stamps the "re-importation" section of the yellow counterfoil.

• Final discharge: submit the fully stamped original ATA Carnet to the issuing authority (CCPIT) to apply for deposit refund. Discharge must be completed within 15 days after re-importation, or within 15 days after expiry of any approved extension.

VI. Extension, Replacement and Discharge Treatment

1. Extension: If goods are expected to stay abroad beyond the Carnet validity, apply for an extension Carnet 2 months before expiry. The extension Carnet number adds "/E", with validity up to one year from the new issuance date. After receiving the extension Carnet, have it confirmed by both China Customs and the foreign customs authority.

2. Replacement (lost, stolen, or destroyed): If the original Carnet is lost, stolen, or destroyed, immediately apply for a replacement. The replacement Carnet number adds "/R", with validity unchanged.After receiving the replacement, have it confirmed at the original exit customs office.

3. Discharge: Log into the ATA system, select the Carnet to be discharged, submit a discharge application, upload the green cover and two counterfoils after pre-approval, and submit the original Carnet and related materials to the issuing authority. The deposit will be refunded within 15 working days after normal discharge.

VII. Key Practical Operation Tips

1. Accurate goods description: ensure product names, quantity, value, and serial numbers match the invoice, bill of lading, and packing list exactly.

2. Complete stamps: check that customs stamps all required counterfoils at each entry/exit.

3. Make good use of validity: plan trips within the one-year validity; apply for extension at least 2 months in advance if longer is needed.

4. Compliant handling of retention/purchase: if goods are sold, given away, or cannot be re-exported, promptly apply for import clearance and pay duties, otherwise the deposit will be forfeited and administrative penalties may apply.

5. Check destination acceptance in advance: confirm via CCPIT or the international ATA website (https://www.eatachina.com) whether the destination country is an ATA member.

VIII. Supplement: Indonesia Temporary Import Mechanism Operational Example

Important note: Indonesia has not yet acceded to the ATA Convention. Therefore, ATA Carnet cannot be used for temporary imports into Indonesia. Instead, Indonesia‘s own temporary import mechanism (Izin Impor Sementara / KITE) must be used. The following example is based on the scenario of a Chinese enterprise exporting exhibition goods to Indonesia.

1. Overview of Indonesia’s temporary import mechanism

Indonesia Customs (Bea Cukai) provides two types of duty facilities for exhibition goods, professional equipment, and commercial samples: duty suspension and duty exemption.

Since 2025, Indonesia has reformed its import regulatory system through Minister of Trade Regulation No. 16 of 2025 (Permendag 16/2025), which came into effect on August 29, 2025, along with eight sectoral implementing regulations.Minister of Trade Regulation No. 37 of 2025, enacted on October 22, 2025, further amends the framework.Under this framework, temporary import applications must be submitted online through the OSS system.

2. Operational example: Chinese company participating in a Jakarta international exhibition (2025 version)

Example Background

A Chinese heavy machinery manufacturer is invited to an annual international industrial exhibition in Jakarta, Indonesia. The company plans to temporarily import two industrial robot prototypes (total value approx. US$80,000)and\ast \ast onesetofboothmaterials\ast \ast (valueapprox\mathrm{.}US$80,000)and∗∗onesetofboothmaterials∗∗(valueapprox.US10,000) for a 5-day live demonstration, and re-export all goods to China after the event.

Pre-shipment Preparation

① Confirm Indonesian importer qualifications

In Indonesia, only an Indonesian company holding a valid Import License (API) and Customs Identity Number (NIK) can act as the importer for customs clearance.

As the Chinese exporter, it cannot clear customs in Indonesia without a local partner. The Indonesian agent must hold a valid API (General Importer License) matching the goods category. The Chinese side provides all cargo lists and participant info in advance.

Important: Indonesia’s updated rules (2025) emphasize that all import activities must be executed by a company holding an effective API, and the HS Code must strictly match the goods.

② Confirm import licenses and certifications

• HS Code classification: determine correct Indonesian HS Code for the goods. The HS Code determines duty rates, VAT, and whether SNI certification or import quotas are required.

• SNI compliance check: Some industrial equipment is subject to mandatory SNI certification in Indonesia, which may be required even for temporary imports.

• Duty-free period application: Indonesia Customs typically allows duty exemption for temporary imports (KITE Izin), provided goods are re-exported within the specified period (usually up to 6 months) and proper documentation is filed.

Detailed Operational Steps

Step 1: Preparation in China

• Conduct a pre-shipment inspection, verify product appearance, serial numbers against the goods list, and take photos for records.

• Mark all exhibits with "EXHIBITION SAMPLES – NOT FOR SALE" labels (recommended practice to assist customs).

• Create a bilingual goods list (English + Chinese) detailing name, brand, model, serial number, quantity, weight, and value – strictly consistent with invoice and packing list.

Step 2: Indonesian agent submits temporary import application

• Register on the OSS system to obtain NIB (Business Identification Number), which also serves as API-U (general import license).

• Apply for a Temporary Import Permit (Izin Impor Sementara) from the Ministry of Trade or Customs, attaching: exhibition invitation/participation confirmation, detailed goods list, commercial invoice, packing list, transport documents, and a re-export commitment letter.

• Since 2025, most import applications must be submitted online through the OSS system, with processing taking 1–7 days.

• Pay a customs bond/guarantee (Jaminan) or provide a bank guarantee, typically equivalent to the import duties and VAT that would apply to the goods. The guarantee is refundable after re-export.

Step 3: Shipment

• Ship goods from a major Chinese port (e.g., Guangzhou, Shenzhen) to Tanjung Priok Port, Jakarta. Sea freight takes approximately 10–14 days.

• All accompanying documents (invoice, packing list, bill of lading) must be properly prepared – without an ATA Carnet, a full set of Indonesian-compliant documents is required for each shipment.

Step 4: Import clearance in Indonesia

• The Indonesian agent submits the PIB (Import Declaration) through the CEISA system within 24 hours after arrival, attaching commercial invoice, packing list, import permit, certificate of origin, etc.

• Indonesian Customs allocates the shipment to Green Lane (fast release), Yellow Lane (document check), or Red Lane (physical inspection) based on its risk assessment system. Any discrepancy between declaration and actual goods triggers Red Lane.

• If classification errors or SNI non-compliance are identified at inspection, the consignment may be held, resulting in additional SPTNP (tax assessment) or penalties.

Step 5: During exhibition

• Keep all customs clearance documents and stamped records safely.

• Strictly comply with the condition that exhibits are for display/demonstration only – no on-site sales or giveaways.

Step 6: Re-export

• After the exhibition, re-export all goods from Indonesia back to China within the 6-month duty-free period.

• For re-export, the Indonesian agent presents the original import permit and departure documents. Customs records the export in the system and closes the temporary import permit.

• If goods are not re-exported on time, the guarantee will be forfeited to cover the estimated duties, and penalties may apply.

Step 7: Guarantee refund

• After all goods have been re-exported, the Indonesian importer applies to Customs for refund of the deposit, attaching the re-export proof. The refund process typically takes 3–6 months.

3. Key considerations for Indonesia temporary import mechanism