Customs Procedures
ATA Carnet for temporary admission (fairs, service), TIR Carnet for road transit. Comparison, costs, and common mistakes.
An ATA Carnet is an international customs document for temporary admission, while a TIR Carnet is a transit document for road transport. The choice depends on purpose: ATA when temporarily exporting goods (fairs, service), TIR when transporting cargo through transit countries outside the EU.
The ATA Carnet (Admission Temporaire / Temporary Admission) is an international customs document enabling temporary admission of goods without duties and taxes. It is used for exporting professional equipment, samples, trade fair exhibits, and service equipment. The ATA Carnet is valid for 12 months from the date of issue and works in over 80 countries.
In Poland, ATA Carnets are issued by the Polish Chamber of Commerce (KIG). The guarantee system is administered by ICC World Chambers Federation (WCF).
The TIR Carnet (Transports Internationaux Routiers) is an international customs and guarantee document for road transit. It allows goods to be transported through transit countries without paying duties at borders. The TIR Carnet is valid for 120 days from the date of issue. Within this time, it must be opened at the office of departure. The transport itself may end later, as long as the procedure was initiated within the validity period.
The legal basis is the TIR Convention drawn up in Geneva on 14 November 1975. In Poland, TIR Carnets are issued by ZMPD (Polish Association of International Road Carriers), while permission to use the procedure is granted by the Director of the Tax Administration Chamber in Warsaw. Carnets are property of IRU (International Road Transport Union).
The TIR Carnet guarantee amount is EUR 100,000 in EU countries.
Despite the paper form of the carnet, in the European Union, data from the TIR carnet must be entered into the NCTS (New Computerised Transit System) electronic system.
For goods valued up to PLN 12,000:
For goods valued above PLN 12,000, the fee consists of four components:
Maximum fee per single trip is PLN 3,000, regardless of goods value.
Source: Polish Chamber of Commerce (kig.pl)
6-volet TIR carnet (up to 3 customs borders): PLN 149 plus ZMPD handling fee of PLN 48, totaling approximately PLN 197.
14-volet or 16-volet TIR carnet (up to 7 customs borders): higher price, above PLN 300.
Prices may vary depending on current ZMPD promotions.
The vehicle must have a valid Customs Certificate (Vehicle Approval Certificate) confirming the possibility of applying customs seals. The document is renewed every 2 years. Without this certificate, customs officers will not open the TIR procedure, meaning the carnet becomes useless. This is the most common cause of truck stops at the start of the procedure.
| Feature | ATA Carnet | TIR Carnet |
|---|---|---|
| Procedure | Temporary admission | Road transit |
| Validity | 12 months | 120 days |
| Issuer in PL | KIG | ZMPD |
| Coverage | 80+ countries | TIR Convention countries |
| Use | Fairs, service, samples | Transport through transit countries |
| Guarantee | ICC WCF system | EUR 100,000 (EU) |
The functioning of ATA carnets in relation to Russia and Belarus is currently limited by EU sanctions and insurance exclusions. Before a planned trip to these countries, verify the current status with KIG and your insurer.
The functioning of TIR carnets in relation to Russia and Belarus is currently limited by EU sanctions and insurance exclusions. Before a planned trip to these countries, verify the current status with ZMPD and your insurer.
Choose an ATA Carnet when:
Find the CN code for your goods in TARIFF FINDER.
Choose a TIR Carnet when:
Calculate transport costs with CALCULATORS.
Problem: ATA Carnet validity (12 months) or TIR (120 days) has expired.
Result: Border blockage, customs claims, refusal to open procedure.
Solution: Plan your deadline carefully. For ATA, a one-time replacement with a new carnet is possible.
Problem: No customs seals or TIR plate on the vehicle.
Result: Refusal to open TIR procedure, inspection and penalties.
Solution: Check customs seals before departure, ensure the TIR plate is visible.
Problem: The goods list does not match reality.
Result: Suspicion of smuggling, hours-long inspection.
Solution: Describe goods in detail and consistently with transport documents.
A company attends a trade fair in the United Arab Emirates with a prototype worth PLN 200,000. Without an ATA Carnet, they would have to pay a deposit equal to duty and VAT. With an ATA Carnet, temporary admission is cashless.
A shipment leaves Poland for Turkey via Bulgaria. With a TIR Carnet, you open the operation at the departure customs office, cross borders without paying duties, and close the procedure in Turkey.
ATA → temporary import/export (fairs, tests, service). TIR → road transit through countries outside the EU.
ZMPD. The Polish Association of International Road Carriers issues TIR Carnets. Permission to use the TIR procedure is granted by the Director of the Tax Administration Chamber in Warsaw.
Yes. TIR Carnets are printed in Geneva. Work on the eTIR system is ongoing, but paper remains the standard.
Over 80 countries. The list includes UAE, UK, China, USA, Turkey. Brazil withdrew from the system in 2022.
No. Tobacco products and some alcohols are excluded from the TIR procedure. For ATA, check convention categories (samples, professional equipment, exhibits).
| Legal act | Scope |
|---|---|
| ATA Convention (1961) / Istanbul Convention (1990) | Temporary admission, ATA Carnets |
| TIR Convention (Geneva, 14.11.1975) | Road transit, TIR Carnets |
| Regulation (EU) 952/2013 | Union Customs Code |
| Polish Customs Law (19.03.2004) | National PL regulations |
Official sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of May 2026.
