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What is a Carnet?

In the U.K. there are two types of carnets issued: ATA and EC/CPD/China-Taiwan. EC/CPD/China-Taiwan carnets are used for temporary imports in Taiwan which only accepts the EC/CPD/China-Taiwan carnet. Carnets are international customs documents often called Merchandise Passports for Boomerang Freight®. Carnets facilitate temporary imports into foreign countries. By presenting an ATA Carnet document  to foreign customs, you pass import duty free and import tax free into a carnet country  for up to one year. ATA Carnets also serve as the registration of goods in the U.K. upon re-importation.