Most goods can be imported into Spain on a temporary basis using an ATA carnet (ATA stands for ‘admission temporaire/temporary admission’). The ATA carnet is an international customs document for temporary imports, issued in accordance with the ATA and Istanbul Conventions. The ATA carnet allows goods to be imported from more than 70 countries (including Switzerland).
The ATA carnet system enables considerable simplification of Customs formalities. The ATA carnet serves as a goods declaration at export, transit and import. In addition, no import duties or taxes are collected for the temporary importation of goods covered by the system since internationally valid security has been established by the national associations issuing the ATA carnets.
When the goods leave EU territory, the ATA carnet can also serve as a declaration for re-export.
Goods can be declared for the temporary importation by presenting an ATA carnet. The ATA carnet must be presented to the relevant customs authority with the goods presented and declared for temporary admission.
The ATA carnet is valid throughout the customs territory of the EU, meaning the goods can be transported within the customs territory of the EU without any additional customs formalities.
While other temporary import procedures are available in each country, it is strongly recommended to use the ATA carnet process wherever possible.