The ATA-carnet is an international customs document that allows traders to temporarily import goods into non-EU countries without payment of normally applicable customs charges and VAT.

Using the ATA-carnet simplifies customs clearance of goods and provides financial security for customs charges potentially due on the goods, which will be used in the countries visited.

By means of this useful document, it is possible to import goods (samples, equipment for exhibitions and fairs, professional tools, etc.) on a temporary basis without paying any import duties, VAT or customs guarantees, in all countries that have signed the ATA-Convention[1].

In Belgium, the ATA carnet is only issued for polished diamonds and cannot be obtained for rough diamonds. The main situations in which ATA-carnets are granted are the following:

• Stand equipment for trade fairs, exhibitions or similar events;
• Goods to be used at exhibitions, demonstrations, exhibitions and fairs;
• Commercial samples;
• Professional equipment.

The network of Chambers of Commerce is entitled by public authorities to deliver ATA carnets.