Is it true that the physical item itself determines whether it can be imported under an ATA carnet?

The reasoning behind the assertion that it is false that the physical item itself solely determines whether it can be imported under an ATA carnet lies in the purpose and function of the ATA carnet itself. An ATA carnet is an international customs document that allows the temporary importation of goods without having to pay duties and import taxes. It covers a wide range of items such as professional equipment, commercial samples, and goods for exhibitions or fairs.

While certain types of goods may not be eligible for coverage under an ATA carnet—like consumables or goods intended for sale—the determination is not based solely on the physical characteristics of the item. The eligibility extends to the context in which the item is used and the specific rules that govern the ATA carnet.

Additionally, there are conditions and regulations set by the country of export and the country of import that can affect whether an item can be brought in under an ATA carnet. Thus, it is the combination of the item's characteristics, its intended use, and the relevant regulations that dictate its eligibility, rather than the item itself in isolation.