Customs regime guide
Madagascar · ATA Carnet · Temporary Admission · Re-export
Temporary Import to Madagascar — ATA Carnet and Regulations.
Temporary import allows goods to enter Madagascar duty-free for a limited period, provided they are re-exported unchanged. This guide covers the ATA Carnet process, the customs regulations that govern temporary admission, the documents you need, and the practical steps to avoid duty liability.
The basics
What temporary import means in Madagascar.
Customs supervision
The goods remain under Malagasy customs control for the entire duration. You must declare them on a temporary admission regime, and the DGD tracks the period to ensure re-export.
No duties paid on entry
Import duties and VAT are suspended at the border. You do not pay them as long as the goods leave Madagascar within the approved timeframe. A bond or guarantee covers the potential liability.
Goods must be re-exported unchanged
Temporary import requires the goods to leave Madagascar in substantially the same condition. Normal wear, minor repairs, and servicing are acceptable, but transformation or sale into the local market triggers full duty.
The ATA Carnet
The international passport for temporary goods.
What it covers
The ATA Carnet replaces standard customs declarations and financial guarantees for temporary imports. It covers professional equipment, commercial samples, and exhibition goods across participating countries.
How it works
The carnet is issued in the country of origin and presented at the Madagascar border. Customs stamps it on entry and exit, creating a paper trail that confirms the goods were temporarily admitted and later re-exported.
Limitations
ATA Carnets do not cover consumable goods, goods for processing, or items that will be sold in Madagascar. They are limited to specific categories and require the country of origin to be a signatory to the ATA Convention.
Use cases
When temporary import is the right regime.
Trade shows and exhibitions
Display materials, product samples, and demo equipment brought to Madagascar for a specific event. The carnet simplifies customs at both entry and exit.
Professional equipment
Tools, instruments, and machinery brought by foreign companies or individuals for short-term projects — surveying, construction, medical missions, or technical installations.
Samples and prototypes
Commercial samples sent to Madagascar for market evaluation. Allows importers to assess demand without committing to a full duty-paid import.
Vehicles for temporary use
Vehicles brought into Madagascar for a limited period, such as project vehicles, diplomatic transport, or temporary fleet additions. Requires careful documentation and adherence to the re-export deadline.
Repair and return
Goods imported for repair or maintenance before being shipped back to the country of origin. The temporary admission regime avoids duties on goods that are not entering the Malagasy market.
Documentation
The documents that govern temporary admission.
Incomplete or inconsistent documentation is the primary cause of clearance delays and bond calls. Every document must match the others exactly.
ATA Carnet or customs declaration
The primary document governing the temporary admission. If an ATA Carnet is not available (e.g., non-participating country), a standard temporary import declaration filed through ASYcargo World is required.
Commercial invoice
Must describe the goods, their value, and the country of origin. Discrepancies between the invoice and the carnet or declaration will trigger inspection.
Packing list
Itemised list of contents, weights, and dimensions. Customs may verify against the physical cargo during green, yellow, or red channel inspection.
Certificate of origin
Confirms where the goods were manufactured. Required for customs classification and to verify eligibility for temporary admission under bilateral agreements.
Bank guarantee or bond
A financial guarantee covering the full duty and VAT amount for the duration of the temporary import. The ATA Carnet itself serves as this guarantee when applicable.
Duration
How long goods can stay under temporary import.
The temporary admission period is strictly enforced. Plan your re-export well before the deadline to avoid penalties.
01
Standard period
Temporary import in Madagascar allows goods to remain for up to 12 months from the date of entry. The exact期限 is stamped on the customs declaration or ATA Carnet at the border.
02
Extensions
Extensions may be requested from the DGD before the original期限 expires. Approval depends on the nature of the goods and the justification. Not all requests are granted.
03
Penalties for overstaying
Goods remaining beyond the approved period without an extension are treated as permanently imported. Full duties, VAT, and administrative penalties become payable on the declared value.
Financial liability
Duties, bonds, and what happens if things go wrong.
Duty suspension
Under temporary import, import duties (0-20% ad valorem) and 20% VAT are suspended, not waived. They become payable immediately if the goods are sold, donated, or not re-exported on time.
Bond calculation
The bond equals the full CIF value of the goods multiplied by the applicable duty rate plus 20% VAT. For example, goods valued at $10,000 with a 15% duty rate require a bond of $4,200 (duty $1,500 + VAT $2,700).
ATA Carnet guarantee
When using an ATA Carnet, the guarantee is provided through the international guarantee chain managed by the ICC. The Malagasy customs authority can call on this guarantee if the carnet is not properly discharged.
Re-export
Getting goods out of Madagascar under the temporary regime.
Re-export requirements
Goods must be re-exported through a Malagasy customs office. The exit must be documented and the customs declaration or ATA Carnet stamped to close the temporary admission.
Discharge process
At the point of re-export, customs verifies the goods are in the same condition and are leaving Madagascar. The ATA Carnet is stamped and returned, or the temporary import declaration is closed in ASYcargo World.
Partial re-export
If some goods are consumed or disposed of in Madagascar (e.g., promotional samples that were distributed), duties become payable on those items only. The remaining goods can still be re-exported duty-free.
Practical applications
Who uses temporary import and why.
Temporary import serves a specific purpose: bringing goods into Madagascar without committing to permanent import duties. It is most valuable when the goods will leave again, when the importer needs time to evaluate the market, or when the goods are needed for a defined project or event.
The regime is particularly useful for companies entering the Malagasy market for the first time, organisations running time-bound projects, and individuals bringing professional equipment for short-term work. The key is planning: knowing exactly when the goods will arrive, how long they will stay, and how they will leave.
For detailed guidance on customs clearance at Toamasina, including the ASYcargo filing process and risk channel assessment, see our Madagascar customs clearance guide.
Common questions
Temporary import to Madagascar, answered.
- What is temporary import in Madagascar?
- Temporary import allows goods to enter Madagascar duty-free for a limited period, provided they are re-exported unchanged. It is governed by the Madagascar customs code and regulated by the Direction Générale des Douanes.
- What is an ATA Carnet?
- An ATA Carnet is an international customs document that allows the temporary admission of goods into a foreign country without paying duties or taxes. It acts as a guarantee that the goods will be re-exported within the specified period.
- Who issues ATA Carnets in Madagascar?
- ATA Carnets for Madagascar are processed through the Direction Générale des Douanes. For goods originating from outside Madagascar, the carnet is issued by the issuing body in the country of origin.
- How long can goods stay under temporary import?
- Temporary import in Madagascar typically allows goods to remain for up to 12 months. Extensions may be granted by the DGD in exceptional circumstances, but re-exportation within the original period is strongly recommended.
- What documents are required for temporary import?
- Required documents include: the ATA Carnet (or customs declaration for temporary admission), commercial invoice, packing list, certificate of origin, and a bank guarantee or bond covering the potential duty liability.
- Do I need a bond or guarantee for temporary import?
- Yes. A financial guarantee equal to the full duty and VAT amount is required. This can be provided via a bank guarantee, cash deposit, or through the ATA Carnet guarantee chain, which is backed by the International Chamber of Commerce.
- What happens if goods are not re-exported?
- If goods are not re-exported within the temporary import period, the full customs duties and VAT become payable retroactively. The bond or guarantee is called, and penalties may apply under Malagasy customs regulations.
- Can temporary import goods be repaired in Madagascar?
- Minor repairs and maintenance are generally permitted under temporary import rules. However, any modification that changes the nature or value of the goods may be treated as a permanent import and trigger duty liability.
- What are common use cases for temporary import to Madagascar?
- Common cases include: exhibition and trade show materials, professional equipment for short-term projects, samples for market testing, vehicles for temporary use, and goods for repair or processing before re-export.
- Is temporary import the same as bonded warehousing?
- No. Temporary import allows goods to be used outside a bonded zone while they remain under customs supervision. Bonded warehousing keeps goods in a controlled facility without paying duties until they enter the local market.
Need to bring goods into Madagascar temporarily? Start with the regime, not the rate.
Send your goods description, value, and intended duration. We will map the right customs regime, the documentation sequence, and the bond requirement at Toamasina, then come back with an honest view on the temporary admission path.