Goods that qualify for temporary importation under section 162A of the Customs Act 1901 may be imported using a carnet instead of an import declaration. A carnet allows for the temporary importation of goods without payment of duty and taxes. The use of a carnet simplifies the clearance process.
There are two types of carnets:
- Carnet de Passages en Douane (CPD) carnet – may be used to import private touring vehicles. CPD carnets are issued by automobile associations that are members of the Federations Internationale d'Automobile (FIA) or the Alliance Internationale de Tourisme (AIT).
- Admission Temporaire/Temporary Admission (ATA) carnet - covers goods such as commercial samples, professional equipment, scientific equipment and goods for display or use at events, fairs and exhibitions. ATA carnets are issued by chambers of commerce that are members of the World Chambers Federation (WCF).
