#WallessTaxCookies | Cross-border movement for goods under ATA Carnet is going paperless

Starting from 1 June 2026, EU Member States, including Latvia, together with Norway, Switzerland and the UK, will begin introducing the new eATA Carnet System developed by the International Chamber of Commerce (ICC), gradually replacing paper-based ATA Carnets with digital solutions.

The reform aims to simplify customs procedures, enhance traceability and data security, and improve the efficiency of temporary cross-border movements of goods for both businesses and customs authorities.

ATA Carnets allow the temporary admission of goods without payment of import duties or VAT, provided the goods are re-exported within the permitted timeframe.

Under the new system, ATA Carnets will be managed electronically via dedicated mobile and desktop applications, using QR-code based customs procedures. Customs authorities will require presentation of the relevant QR code during clearance processes.

A transition period until 31 December 2027 will allow both paper and digital ATA Carnets to coexist, depending on the countries involved in the transaction route.

Businesses engaged in international trade are encouraged to prepare for the upcoming changes and explore the new eATA tools here: https://lnkd.in/dk-umqM3

In Latvia, support regarding eATA Carnets is provided by the Latvian Chamber of Commerce and Industry (LTRK).

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