For over 60 years, ATA Carnets (or Merchandise Passports) relied on paper. From 2026, eCarnets will replace them, bringing speed, accuracy and full transparency to temporary exports.
Early adopters, including the EU, Norway, Switzerland and the UK, go fully digital from 1 April 2026. Additional territories, including Australia, Canada, China and the US, will follow later in 2026. Worldwide adoption is expected by 2028.
As more territories adopt digital eCarnets, businesses in trade, logistics and temporary movements need to adapt to this faster, smarter way of working. During the transition, a parallel system of paper and digital carnets will operate, adding temporary complexity that companies need to plan for.
Andrew Thurston, customs duty and indirect tax consultant at Baker Tilly network firm MHA, explores these changes in detail.
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