When it comes to moving goods into Australia for a short-term purpose, there are two primary options available to importers – an ATA Carnet or a Temporary Import. Both methods can save you money compared to paying full import duty and GST, but the right choice depends on the type of goods, how long they will be in Australia, and what you plan to do with them. Understanding the differences is key to avoiding unnecessary costs, delays, or compliance issues.

What is an ATA Carnet?

An ATA Carnet is often referred to as a “passport for goods”. It’s an internationally recognised customs document that allows you to temporarily import goods into participating countries without paying duties and taxes. It’s valid for 12 months and can be used for multiple entries and exits, making it ideal for items that will travel to several destinations during the year.

 

ATA Carnets are typically used for:

• Professional equipment (e.g., film, broadcasting, scientific tools)
• Commercial samples
• Goods for trade fairs, exhibitions, and events

With an ATA Carnet, the goods must be re-exported within the specified timeframe and in the same condition they arrived. If they are sold or remain in the country, duties, taxes, and penalties will apply.

What is a Temporary Import?

A Temporary Import arrangement allows you to bring goods into Australia for a specific, approved purpose without paying the full import duties and GST. Instead, a refundable security (usually a bank guarantee or cash deposit) equal to the applicable duties and GST is lodged with the Australian Border Force (ABF).

Temporary Import arrangements are suited for:

• Goods for display at exhibitions or trade shows
• Sporting equipment for international competitions
• Machinery for short-term projects
• Equipment brought in for repair or testing

Unlike a Carnet, Temporary Import arrangements are specific to Australia and generally require more administration. The goods must be re-exported within the period approved by ABF (usually up to 12 months), and evidence of re-export is required to have your security refunded.

Key Differences Between Carnet and Temporary Import

While both options provide duty and GST relief for goods that will only be in Australia temporarily, there are important differences:

Feature	ATA Carnet	Temporary Import
Validity	Up to 12 months	Up to 12 months (extension possible)
Multiple Countries	Yes	No – Australia only
Security Payment	No – but a security bond is lodged with the issuing chamber	Yes – refundable deposit with ABF
Administration	Managed via issuing body (e.g., Australian Chamber of Commerce and Industry)	Managed directly with ABF
Best For	Frequent travellers with goods visiting multiple countries	Goods staying only in Australia

Which Should You Choose?

• Choose an ATA Carnet if your goods will be moving between multiple countries and you want to simplify customs processes.
• Choose a Temporary Import if your goods are only coming to Australia for a short period and won’t leave again before heading back to the origin country.

In either case, compliance is critical. If the goods are not exported within the allowed timeframe, you may face significant duties, taxes, and penalties.

Make Sure to Verify Country Coverage

It’s important to note that not all countries are covered under the international temporary import conventions to which Australia is a signatory. Before relying on a Carnet for temporary importation, you should confirm whether the destination country has a National Guaranteeing Organisation (NGO) and participates in the convention. Each country may also have its own specific regulations regarding temporary imports, so consulting a local customs broker in the destination country is highly recommended to avoid unexpected delays or costs.

The Role of a Customs Broker

Both Carnet and Temporary Import processes can be complex, especially if it’s your first time. Engaging a licensed customs broker ensures:

• Correct documentation
• Compliance with all customs regulations
• Avoidance of costly mistakes or delays
• Advice on the most cost-effective option for your needs

Before you make a decision, speak with your customs broker to ensure you choose the method that aligns with your business goals and budget.

Contact AUSCUS Today for Expert Advice

At Australian Customs Brokers & Logistics, we help importers across Australia navigate complex customs and quarantine regulations with transparency and confidence. For more information, or if you need advice regarding the choice between a carnet or a temporary import call us on 1300 769 649 or visit our website here.