ATA Carnet in Turkey: Legal Guide for Temporary Imports (2026)

Learn how the ATA Carnet system works in Turkey, which goods qualify, customs procedures, validity periods, legal obligations, and common mistakes when temporarily importing goods.

The ATA Carnet is an internationally recognized customs document that allows certain goods to enter Turkey temporarily without paying customs duties or import VAT, provided that the goods are re-exported within the permitted period.

For businesses participating in trade fairs, exhibitions, professional projects, product demonstrations, or technical assignments, the ATA Carnet significantly simplifies customs formalities and reduces administrative costs.

Turkey participates in the international ATA Carnet system under the Istanbul Convention, allowing eligible goods to enter and leave the country through simplified customs procedures.

What Is an ATA Carnet?

An ATA Carnet is often called a “passport for goods.”

It enables the temporary import and export of eligible goods without paying:

• Customs duties
• Import VAT
• Security deposits in most situations
• Additional customs guarantees otherwise required for temporary imports

ATA Carnets are primarily used for:

• Commercial samples
• Professional equipment
• Goods for exhibitions and trade fairs

The carnet generally remains valid for one year from its date of issue.

Which Goods Can Enter Turkey Under an ATA Carnet?

Typical goods include:

• Exhibition materials
• Trade fair products
• Machinery
• Testing equipment
• Film and television equipment
• Broadcasting devices
• Medical demonstration equipment
• Measuring instruments
• Commercial samples
• Professional tools
• Musical instruments
• Scientific equipment
• Photography equipment
• Engineering devices

Goods That Generally Cannot Use an ATA Carnet

The ATA Carnet is generally not intended for:

• Goods intended for sale
• Consumable products
• Perishable goods
• Products that will be altered or processed
• Goods imported permanently
• Items prohibited under Turkish law

Consumable products distributed during exhibitions normally require standard customs procedures.

ATA Carnet vs Temporary Import Regime

Although both procedures allow temporary importation, they differ significantly.

ATA Carnet

• International customs document
• Simplified procedure
• Recognized by contracting countries
• Usually no separate Turkish temporary import permit required

Temporary Import Regime

• National customs procedure
• Separate customs authorization
• May require guarantees
• Used where ATA Carnet is unavailable

The Ministry of Trade states that presentation and registration of a valid ATA Carnet issued under the applicable international conventions is accepted as the authorization to place goods under the temporary import procedure.

Conditions for Temporary Importation

Turkish Customs generally requires that:

• Goods remain identifiable
• Goods are re-exported
• Goods are used only for the approved purpose
• Goods are not sold
• Goods are not substantially altered
• Customs supervision can be maintained

Temporary import authorization is granted where customs determines that the goods can later be assigned another customs-approved treatment while preserving their identity.

Validity of an ATA Carnet

An ATA Carnet generally remains valid for:

• 12 months from issuance

During this period the carnet may usually be used for multiple temporary imports into participating countries, provided customs requirements are satisfied.

Required Documents

Typical documentation includes:

• ATA Carnet
• General List of goods
• Passport or company identification
• Transportation documents
• Serial number list
• Technical descriptions
• Power of attorney where applicable

Entry Procedure in Turkey

Upon arrival, Turkish Customs generally examines:

• ATA Carnet
• Goods description
• Serial numbers
• Intended use
• Quantity
• Customs seals where appropriate

After customs registration, the goods may enter Turkey under the ATA procedure.

Re-Export Obligations

The carnet holder must generally:

• Re-export all listed goods
• Respect customs deadlines
• Preserve identification marks
• Avoid unauthorized sale
• Present the carnet at exit customs

Failure to re-export may trigger:

• Customs duties
• Import VAT
• Administrative penalties
• Claims under the carnet guarantee system

Professional Equipment

Professional equipment commonly imported under ATA Carnets includes:

• Camera systems
• Television equipment
• Construction measuring devices
• Medical devices for demonstrations
• Laboratory instruments
• Survey equipment
• Industrial testing equipment
• Engineering tools

These goods should normally remain under the control of the authorized user.

Commercial Samples

Commercial samples may qualify where they are genuinely intended for:

• Demonstrations
• Customer presentations
• Marketing
• Trade negotiations
• Product evaluation

The goods should not become part of commercial sales in Turkey.

Exhibitions and Trade Fairs

ATA Carnets are frequently used for:

• International exhibitions
• Industrial fairs
• Technology expos
• Fashion exhibitions
• Automotive fairs
• Scientific congresses
• Business conferences

Goods displayed during events should generally be re-exported afterward unless another customs procedure is completed.

Can Goods Be Sold in Turkey?

Generally, no.

If goods imported under an ATA Carnet are sold or permanently transferred in Turkey, the importer will usually need to complete the appropriate customs import procedure and satisfy applicable tax and duty obligations before the transfer.

How to Obtain an ATA Carnet

In Turkey, ATA Carnets are issued through authorized Chambers affiliated with the Union of Chambers and Commodity Exchanges of Türkiye (TOBB). Applicants submit a goods list together with an acceptable guarantee, which may be cash, a bank guarantee, or bank blockage. TOBB indicates that the standard guarantee is generally 50% of the total value of the goods, subject to specific exceptions.

Common Mistakes

Importers frequently make these mistakes:

• Missing re-export deadlines
• Selling ATA goods
• Modifying equipment
• Losing customs documents
• Failing to present goods upon exit
• Importing consumable products
• Incorrect serial numbers
• Incomplete General Lists
• Unauthorized transfers

2026 Legal Assessment

As of 2026, Turkey continues to recognize ATA Carnets under the Istanbul Convention. The Ministry of Trade confirms that a properly presented ATA Carnet serves as the authorization for temporary importation under the applicable customs regime. Recent customs guidance also emphasizes electronic procedures for temporary imports and compliance with customs control requirements.

Businesses should review customs requirements before shipment, particularly where professional equipment, commercial samples, or exhibition goods are involved.

Frequently Asked Questions

1. What is an ATA Carnet?

An international customs document allowing temporary importation without payment of customs duties and taxes for eligible goods.

2. How long is an ATA Carnet valid?

Generally one year from the date of issue.

3. Can commercial samples use an ATA Carnet?

Yes, if they satisfy the applicable international and Turkish customs conditions.

4. Can exhibition goods enter Turkey with an ATA Carnet?

Yes. Exhibition and fair goods are among the primary uses of the ATA system.

5. Can goods imported under an ATA Carnet be sold?

Generally no. Permanent sale usually requires completion of normal import procedures.

6. Is a customs guarantee required?

The ATA system replaces many ordinary temporary import guarantees through the international guarantee chain, while issuance of the carnet itself generally requires security to the issuing association.

7. What happens if goods are not re-exported?

Customs duties, VAT, penalties, and guarantee claims may arise.

8. Who issues ATA Carnets in Turkey?

Authorized Chambers operating under TOBB.

Client-Focused Legal Support

Temporary imports involving ATA Carnets require careful compliance with Turkish customs legislation, documentary requirements, and re-export obligations.

Fırat Fesih Kaya Law Office advises foreign companies, exhibitors, manufacturers, engineering firms, and international organizations on ATA Carnets, temporary importation procedures, customs disputes, and customs compliance in Turkey.

Lawyer Fırat Fesih Kaya provides legal assistance in ATA Carnet compliance, customs objections, temporary import procedures, customs audits, administrative appeals, and customs litigation.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr