1.1. NCU Contact Details (Validation of Replacement/ Duplicate Carnets; Queries on foreign Carnets used in UK)
National Carnet Unit is a branch of the HMRC that deals exclusively with ATA Carnets. You should contact NCU for the following scenarios only: 1. Your goods have returned from abroad, but the Carnet has not been endorsed on re-importation (request Certificate of Location) 2. You have a Substitute or Replacement Carnet that needs to be validated (before being sent abroad to be married up with the goods) 3. You are a NON-UK Carnet Holder and your Carnet is about to expire (contact NCU to request permission to extend your stay in the UK) 4. Your goods have been imported into the UK on a NON-UK Carnet and you wish to divert them to home use (import them into UK permanently).
Email: atacarnetunit@hmrc.gov.uk
Telephone: 0300 322 7064
1.2. UK Ports That Can Process Carnets
Dover and Eurotunnel:
- Holders driving to EU in apersonal vehicle or a van – must get their Carnet processed at an Internal Border Facility both outbound and on return (you must pre-notify Border Force before attending: pre-notification. Vehicles returning to the UK via Eurotunnel (Shuttle) will need a GMR as Carnets are processed at the Calais Eurotunnel freight terminal.
- Hauliers / freight forwarders must use pre-notification facility. Hauliers will need a GMR when leaving the UK and also returning
Holyhead If travelling from Holyhead to Dublin by ferry it is best to pre-notify UK (bfholyhead@homeoffice.gov.uk) and Irish Customs (nchfrontdesk@revenue.ie) at least 24 hr in advance of travelling (state your vehicle registration no, Carnet no and date and time of departure).
1. Leaving UK via Holyhead – go to Roadking Truckstop, Parc Cybi, Kingsland, Holyhead, LL65 2YQ to get your Carnet stamped (you can also use inland sites at Birmingham or Warrington) 2. Entering Ireland (Dublin Port) go to goods to declare area 3. Leaving Ireland (Dublin Port) – cars and vans go to T7 section after the tunnel or New Custom House, Promenade Road (beside the Circle K roundabout). Opening hours 8 a.m. – 22.00 p.m. phone 353-1-8776208. Freight goes to Terminal 11, Bond Drive Extension – Customs can be found in a portacabin. Opening hours 24/7 4. Returning to UK go to the Border Force freight shed (best to ask for directions at the port).PBN is manfatory for ROI – Carnet Holders driving a company vehicle must obtain a pre-boarding notification number PBN inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the Carnet Front Cover and General list and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN no by email. Hauliers will need to apply for PBN online.
Northern Ireland – Ports 1. DAERA facility- Duncrue Street, Belfast, BT3 9BJ is manned 24/7 by BF staff and accommodates Carnets
2. Shed 66 at Larne Port is also manned 24/7 and is used for both inbound and outbound movements 3. Warrenpoint is the 3rd site processing Carnets. The above ports can be contacted by the following email bfportteam@homeoffice.gov.uk (pre-notification is not required).Northern Ireland -Airports 1. Belfast City operating hours are 4am – 10pm (Closed on Christmas day). Carnets + goods can be taken to Belfast Docks due to the proximity (or pre-notify BFPortteam@homeoffice.gov.uk to confirm if officers will/can be on site)
2. Belfast International is 24/7, but only has BF at the international arrivals hall. There is no presence at domestic arrivals, so advance notice to BFDutyOfficer@homeoffice.gov.uk is required (upon arrival, ask the information desk (located at domestic arrivals) to notify Border Force) Goods owned by a NI company / individual and located in NI do not need a Carnet for EU. NI residents or companies that require a Carnet for travelling to non-EU destinations must apply for a Carnet with the NI Chamber.All Other UK Ports Click HERE for a list of all other UK offices that can process Carnets. Note – prenotification is not required for airport passengers; use the VAT reclaim desk before checking in and red channel on arrival.
1.3. ATA Carnets for European Union
Hand Carried goods / goods in baggage (or goods driven in private vehicle): There are differences in the interpretation of the rules by Customs in each Member State visited, therefore, we recommend one of the three following options when visiting EU with hand carried goods for a commercial activity*: 1. Contact the receiving Customs in advance and query if the Carnet will be required for the goods you are carrying in your baggage* 2. Get a Carnet for your 1st visit, use the red channel at the destination and ask the receiving Customs if Carnet will be required for future visits 3. Obtain a Carnet for the goods for each visit – this would provide certainty each time.When adopting options 1 or 2 please share any information obtained with eCarnet@londonchamber.co.uk so that we can update this guidance for the benefit of future visitors to the EU. * Currently French Customs are requesting ATA Carnets for any goods valued over 1,000 Euros used in a professional or commercial capacity (whether hand carried or not), hence, we would recommend getting a Carnet for EU for anyone passing through France or visiting France in a commercial capacity.
Hand Carried Musical Instruments - EU and Switzerland have waived the requirement for security or Customs documentation* for musicians hand-carrying their own instruments for the purposes of performing at an event or concert. We cannot guarantee that these rules will be applied uniformly across different Customs offices and cannot accept responsibility should Customs request security or documentation. Musicians should refer to the above links containing relevant legislation in case of encountering problems at the border. Being able to prove the ownership of the instrument may be required at some Customs offices. *if your instrument contains materials from endangered species, you may require a CITES Certificate. Some countries may also require working visas for performing artists - you should speak to music associations as they may be able to provide further advice on different countries (i.e. FAC, ISM, MU etc) Music instruments shipped by a freight forwarder / haulier will require customs declarations, therefore, use of ATA Carnet is recommended. Note Any musicians that may also be performing in non-EU destinations will most likely need a Carnet for those destinations (in which case it is also worth including EU into the Carnet itinerary).Carnet Holders driving to EU (via Kent) in a personal vehicle or van must get their Carnet processed at an Internal Border Facility both outbound and on return (you must pre-notify Border Force before attending: pre-notification). Vehicles returning to the UK via EuroShuttle will need a GMR as Carnets are processed at the Calais Eurotunnel freight terminal.
Eurostar (St Pancras) – Carnet Holders leaving UK by Eurostar should notify Border Force in advance by calling 0207 841 6410. Goods shipped against transport contract (i.e. by haulier) or in a company vehicle: We would recommend getting a Carnet for any goods that are being moved against a transport contract or tools of trade transported in a company vehicle.The driver will either have to be listed in the Box B of the Carnet or carry a Letter of Authorisation signed by the director of the company stated in Box A of the Carnet (field showing the name of the authorised representative can be left blank for the Haulier to complete once they have allocated the driver). Carnet Holders using the Haulier must complete Exportation and Importation Voucher (section F) before the goods are collected from their premises and leave signature to the driver. Before heading back to the UK, Re-exportation and Re-Importation Vouchers should be completed with the signature left to the driver. Driver must sign the Section F of the relevant Voucher before handing the Carnet over to the Customs (refer to the following guide).
Hauliers must get a GVM where applicable (see the last section of these FAQs) Hauliers must use the pre-notification facility (note that IBFs can only process Carnets for Dover, Euroshuttle and Holyhead – for other ports, go to the port directly and use facilities there) Dover and Eurotunnel: https://www.gov.uk/guidance/moving-goods-through-the-port-of-dover-and-eurotunnel-with-an-ata-carnet (anyone driving in a personal vehicle or van must get their Carnet processed at an Internal Border Facility both outbound and on return (you must pre-notify Border Force before attending: pre-notification). Vehicles returning to the UK via EuroShuttle will need a GMR as Carnets are processed at the Calais Eurotunnel freight terminal.1.4. Moving the goods between GB and Northern Ireland
Hand carried goods or goods driven in a personal vehicle: Driver must sign the Section F of the relevant Voucher before handing the Carnet over to the Customs (refer to the following guide). These goods can be declared to temporary admission using a form C108 (with exception of horses intended for racing or commercial activities. Horses can go on an ATA Carnet) or Duplicate List (prepare 2 copies of the Goods List – including full description of items, quantities and serial numbers + a completed form C&E1246).
Goods moved by freight forwarders or FPOs: These goods can either be declared via Customs Declarations or use an ATA Carnet. GVM is required for any vehicles over 7.5t (empty or loaded). Goods moving to Republic of Ireland (via Northern Ireland): We would recommend using ATA Carnets for temporary admission to ROI. Any Carnets passing through NI en-route to ROI must be endorsed in NI (this will include Validation, Exportation and Importation). There are no Inland Customs Facilities on the ROI side after crossing from NI so it is important to get everything endorsed in NI.NI Ports endorsing Carnets: 1. DAERA facility- Duncrue Street, Belfast, BT3 9BJ is manned 24/7 by BF staff and accommodates Carnets
2. Shed 66 at Larne Port is also manned 24/7 and is used for both inbound and outbound movements 3. Warrenpoint is the 3rd site processing Carnets The above ports can be contacted by the following email bfportteam@homeoffice.gov.uk (pre-notification is not required).NI Airports endorsing Carnets: 1. Belfast City operating hours are 4am – 10pm (Closed on Christmas day). Carnets + goods can be taken to Belfast Docks due to the proximity (or pre-notify BFPortteam@homeoffice.gov.uk to confirm if officers will/can be on site) 2. Belfast International is 24/7, but only has BF at the international arrivals hall. There is no presence at domestic arrivals, so advance notice to BFDutyOfficer@homeoffice.gov.uk is required (upon arrival, ask the information desk (located at domestic arrivals) to notify Border Force) If the goods are returning to GB via NI – then re-exportation will also be done at NI (or ROI if flying from a ROI airport). Goods owned by a NI company / individual and located in NI do not need a Carnet for EU. NI residents or companies that require a Carnet for travelling to non-EU destinations must apply for a Carnet with the NI Chamber.
2.1-What information do I need to provide when applying for a Carnet?
1. Details of the Carnet holder (company that is responsible for payment of any duties to foreign Customs if the document is misused)
2. Details of the person(s) who will be travelling with the goods
3. Intended use of the goods
4. List of goods taken. All the goods must be individually itemised with each item having its specific description (i.e. make, serial number), weight and value to facilitate Customs identification and prevent substitution of goods .
Click here for further information on the Carnet requirements
2.2- What are requirements for different types of goods?
General requirements:
1. All goods must be individually itemised with each item having its specific description (i.e. make, serial number), weight and value to facilitate Customs identification and prevent substitution of goods. Only the items with identical description can be grouped together
2. Packaging cannot be used for describing goods i.e. “box of”, “bag of” etc. are not acceptable. You can, however, state that the described item is packed in a bag or a box etc i.e. “set of Canon Camera lenses 80-200mm, s/n 1234, packed in a box”)
3. Cables – cables can be described as “set of cables” with number of pieces being 1
4. Toolkits – hand tools can be itemised as “toolkit” and must show weight. If the value of the toolkit is higher than £150.00 the description must also state the no of pieces in the set. Any electrical tools must be itemised separately as the term “toolkit” only applies to non electrical hand tools
5. All electrical items require serial numbers to be stated (if the item does not have one or it is illegible, then state NSN at the end of the description)
6. Values declared must be retail values for new items (or if the goods are used, then state replacement value)
Requirements for specific types of goods:
Boats Make, model, length, registration number (if applicable). Outboard engines as well as any other non-standard equipment must be itemised separately. Boats for personal use, transported by the owner do not need a Carnet (unless going to an official competition, exhibition or similar commercial event)
Books Title, Author and publisher must be stated
Cinematography All films must give titles and footage.
Clothing Must say what the garments are i.e.: jacket, dress, skirt with as much details as possible i.e. brand, colour and style number, ATA Carnets for unfinished bespoke suits taken abroad for fitting can only be issued for Switzerland. Temporary admission and Return Goods Relief (RGR) should be utilised for exportation to any other country, as long as the suits do not increase in value + are not processed in any way whilst abroad.
Concert / musical equipment (electrical and non-electrical) Generic description, make, model and serial number (if applicable). For example: Acoustic guitar, Yamaha F310 (nsn).
Display stands For panels, give sizes. If knockdown stands give either trade name, e.g. Marler Hayley and serial number with area and weight of stand when erected and at exhibition site. OR full breakdown and size of each panel (photographs useful). Note – if the holder is taking stands abroad to be built for the exhibition and this is being used by a local exhibitor (i.e. Swiss company in a Swiss exhibition) the Holder may be asked to prove that the income has been declared to the local tax authorities (this doesn’t apply for UK stands being built for a UK exhibitor as the financial transaction for this service would have occurred in the UK).
Electrical items (includes computers, scientific equipment, electrical musical instruments etc) Generic description, trade names (make), model, serial numbers. If no serial numbers then holder should either:
1. state that there are none (i.e. NSN)
2. state the item is a prototype (if applicable) For example: Camera, Canon EOS-1, s/n 12345
Furniture Generic description, make (if known), material, dimensions (for tables).
Horses Sex, age, colour, hands and name. Passport details. Horse tack can be described as a set (i.e. set of horse tack including 2 stirrups, 1 saddle etc).
Jewellery Individual description and stock numbers, stating carat weight (of gold as well as individual precious stones) and total gram weights. Colour of the gold must be stated to allow for easier Customs identification. This can be abbreviated as YG or WG with the key to abbreviations given at the end of the list. Actual or estimated carat weight of any stones MUST be given (photographs mandatory for Israel and Russia). Earrings and cufflinks should be itemised as “pairs”, unless shipped as single items. For example: Yellow gold (9ct) diamond and sapphire ring (D=1ct, S=2ct)
Loose precious stones (polished stones only) Loose stones must be in sealable stone packets which may be itemised by the packet. If weight per stone is less than 0.1 gm, then the number of stones need not be stated Carat weight or grams necessary: “Sealable packet of loose diamonds (30)” Uncut (rough) diamonds require a Kimberley Process Certificate kpuk@fco.gov.uk
Military goods Generic description, make, model, serial number (export / import licences must be obtained where required)
Oriental carpets Generic description, size, colour, name (if any), weight, number of knots.
Paintings Type i.e. oil giving title and name of artist as well as the year it was made (if known). For example: Painting – oil on canvas, Mona Lisa by Leonardo da Vinci.
Pearls Pearls are invariably listed as a strand rather than one item for example: “7-7.5mm cultured freshwater pearl strands”
Photographic film No polaroid film allowed. For other types of film give number of rolls and types of film, and state that film is unprocessed.
Records All names or serial numbers must be stated i.e. individually itemised.
Skins/furs State the type, size, area or weight. Note furs cannot be sent on a Carnet to Norway.
Theatrical effects State the name of the show at the end of the list / comments box (i.e. “theatrical set and props for Les Miserables”). Descriptions can be less detailed than with other categories of goods, but the Customs still need to be able to identify goods taken i.e. “Jean Valjean costume comprising hat, jacket, trousers and shoes”, “Complete stage comprising 8 2mx3m floor sections”). Electrical equipment (music equipment, special effects machines etc) must be itemised in line with usual electrical items requirements – make, model, serial number.
Tools Hand tools can be itemised as “toolkit” and must show weight. If the value of the toolkit is higher than £150.00 the description must also state the no of pieces in the set. Any electrical tools must be itemised separately as the term “toolkit” only applies to non electrical hand tools. If the applicant chooses to give more detail, itemise and individually value, this acceptable i.e. “Toolkit containing – hammer, screwdrivers, pliers, drillbits and hex keys”
UAV (drones etc) Make, model, serial number (drones can be subject to Customs Restrictions in some countries. Check with the receiving Customs whether your goods may require additional permits or licences before applying for a Carnet.
Vehicles (including motorbikes) Must state the chassis and engine number as well as make. ATA Carnets can only be issued for cars / motorbikes (when transported to the country of temporary admission under transport / paid contract) for the following use:
- “Trade Fairs and Exhibitions” – in this case the Holder should provide the Issuing Chamber with a copy of the Exhibitor Permit* confirming that the vehicle will be exhibited at the specific event (* issuing Chamber needs to receive a copy of the Exhibitor Permit for non-European events only)
- “Professional Equipment” – vehicles for racing, test driving or race support (i.e. breakdown trucks supporting an official racing event). In this case the Holder should provide issuing Chamber with a written confirmation** (i.e copy of the Race Participation Certificate) or a letter from the race organisers** showing that the Holder is taking part in a race or providing support vehicles for the race (** issuing Chamber needs to receive a copy of the Certificate or Letter for non-European events only)
- “Professional Equipment” – specially adapted vehicles (i.e. broadcasting vehicles, exhibition trailers, catering vans, water filtration trucks etc). Equipment built into the vehicle should be listed separately. Specially adapted vehicles can be driven on public roads, provided they are roadworthy, insured for use abroad and have breakdown cover.
2.3- How do I work out my itinerary (no of Exits, Visits and Transits)?
You will have to have a clear idea of how the goods will be travelling to their destination in order to work out the required itinerary. Exits from UK are counted separately to visits and transits. For example – travelling to USA and Canada, without returning to the UK in between, will require 1 exit, 1 visit to USA and 1 visit to Canada. If the goods are returning to the UK in between, then you’d need 2 exits, 1 visit to USA and 1 visit to Canada. Naturally if the return journey is via USA, then you’d need to apply for 2 visits to USA etc. Things to bear in mind:
When driving through EU to a non-EU country (for example a visit to Switzerland) – you must ensure that you also have a pair of vouchers for the return journey – so your itinerary would contain 1 exit from UK, 2 transits to EU and 1 visit to Switzerland.
When driving to an EU country via Switzerland (for example a visit to Italy) – you’d need 1 exit from UK, 2 transits to EU, 2 transits for Switzerland and 1 visit to EU:
When doing work in various EU countries (without passing through Switzerland) – you’d need 1 exit from UK and 1 visit to EU (transits are not required as the itinerary includes EU only – EU counts as one Customs territory):
2.4- Can I put consumable goods on a Carnet?
The only instance when consumable / perishable goods are allowed on a Carnet is if they are being exhibited at a Trade Fair or similar event (note that this excludes alcohol, fuel and cigarettes – which must be declared to Customs separately). The comments box at the end of the General List will have to specify that the goods will be displayed at an exhibition / trade fair and will be returning to the UK afterwards. Any perishables that will not be repatriated CANNOT go on a Carnet. The same applies for any goods that are intended for processing or repair (you will need to use OPR and IPR instead).
2.5- Why do I have to provide a security?
The Carnet provides a guarantee to the foreign Customs that all duties, taxes etc will be paid to them if the conditions under which they allow these into the country are breached. The security is in place to protect the London Chamber of Commerce and Industry, as the UK National Guaranteeing Organisation, against foreign Customs claims in cases where the Carnet has been misused and the Carnet Holder is unable to settle charges due.
Forms of security that we currently accept are as follows: Banker’s draft / cash deposit for the full security amount (refundable after the Carnet has been discharged), Bank guarantee issued by Bank of Scotland plc, Barclays Bank plc, HSBC Bank plc, Lloyds TSB Bank plc, Natwest Bank, Santander UK plc, Standard Chartered Bank, The Royal Bank of Scotland plc (guarantee is returned to your bank for cancellation after the Carnet has been discharged), Carnet Security Scheme (CSS) Guarantee – an in-house service by which the Carnet user can arrange for the security to be provided, without having to supply either Banker’s Draft, cash or Bank Guarantee. Using CSS- a non-refundable, one off payment -means we can provide you with a ‘While You Wait’ processing service and there is no ‘freezing’ of assets or funds (as with other institutions).
2.6- How do I get the best value for money when applying for ATA Carnet
1. Carnets are valid for 12 months – try to include any countries that you could potentially visit during that period into the itinerary
2. Include all the possible items you could take abroad in a 12 month period on the Carnet (you’d need to ensure that correct items are declared for each visit. For example if you’re visiting Switzerland first and are only taking the first 10 items on the list, then all declarations for that trip would have to show 1-10 for the items declared etc)
3. If you are attending an event with another person(s) that is also there in a commercial capacity, it will be cheaper to combine all the goods on one document (ensure that the name(s) of any persons travelling with those goods are listed in Box B of the Carnet to allow them to also use the document if required)
4. Regular Carnet users can get discounted issuing fees by becoming a member of the issuing Chamber
5. When providing security – lodging the full security amount as a deposit / bankers draft would ensure that this is refunded to you once the Carnet is returned and discharged. Regular users should also consider setting up a continuing guarantee as this could reduce security costs considerably.
2.7- Can I sell of a Carnet?
Customs may allow the goods to be sold, on an exceptional basis, in which case the Carnet must be regularised correctly by the host Customs (Duty Paid Receipt number written on the Re-exportation Counterfoil and copy of the Duty Paid Receipt attached to the Carnet when returned to the issuing Chamber after use). Failure to obtain approval for selling the goods from the host Customs will result in a payment of duty, taxes, administrative charges, as well as a penalty
Note for exporters: Your local Chamber of Commerce can help you with lodging customs entries / declarations to support your permanent exports or imports into UK or with special procedures. Please click here for further information.
2.8- Can Dual use or Controlled goods be included on a Carnet?
Yes, however you will need to ensure that you obtain relevant export and import licences for countries to be visited or crossed in transit. For U.K. information please contact Export Control Organisation, E: eco.help@trade.gov.uk or Arts Council, E: elu@mla.gov.uk for art and antiques.
2.9- How long can I stay in the country I am visiting?
ATA Carnets are valid for 12 months from the date of issue. Note, however, that some countries can place restrictions on how long the goods can stay there.
Please ensure that the receiving Customs are clear on how long your goods will be staying in the country (time limit is usually fixed according to the length of the stay / to coincide with the return flight). The time limit can also be fixed according to the intended use (i.e. exhibition goods could be limited to 6 months maximum stay in some countries).
Time limit will be indicated on the Importation Counterfoil. You will need to contact the host Customs and request extension if you need to stay in the country longer than indicated on the Importation Counterfoil.
If your goods have to stay at the destination beyond the validity of the Carnet, then you may have to request a Replacement Carnet (see section 5.6).
3.1 How do I use a Carnet after issued?
ATA Carnet must be presented to Customs for endorsement at every leg of the journey: • Export from UK (Front Cover validation + Export Voucher) • Import into destination country (Importation Voucher) • Re-export from the destination country (Re-exportation Voucher) • Re-importation into the UK (e-importation Voucher). Relevant Voucher must be completed and signed before handing the Carnet to Customs. The officer will stamp the Voucher (and retain it for their records) and will also complete + stamp the matching Counterfoil (Counterfoil stays in the Carnet as a record of what declarations have been lodged). Refer to guides at the end of this chapter. If the person travelling with the goods is not listed in Box B of the Front Cover, then the Carnet Holder must prepare and sign a Letter of Authorisation that states the full name of the person that will be using the Carnet. Letter must be signed by the same person that signed Box J on the Front Cover. If you are using a haulier to ship the goods, the name section for the authorized person can be left blank and the haulier will need to insert the name of the driver in the letter once the driver is known.Note if flying: Departure – make sure the Carnet is processed by Customs before the goods are checked in (as Customs will need to see the goods). In most passenger terminals, Customs can either be found at the VAT reclaim desk or a dedicated Customs desk. Arrival at destination – go to the red channel / goods to declare and present your Carnet and goods to the officer. Make sure you have completed + signed the Voucher before handing the Carnet to the Officer.
Click here for guides on how to complete Carnet Vouchers3.2 Where do I go to get my Carnet processed by UK Customs?
UK inland offices (note that IBFs can only process Carnets for Dover, Euroshuttle and Holyhead – for other ports, go to the port directly and use facilities there): https://www.gov.uk/government/publications/attending-an-inland-border-facility/attending-an-inland-border-facility
Dover and Eurotunnel: https://www.gov.uk/guidance/moving-goods-through-the-port-of-dover-and-eurotunnel-with-an-ata-carnet
Carnet Holders driving to EU (via Kent) in a personal vehicle MUST get their Carnet processed at STOP 24
Eurostar (St Pancras) – Carnet Holders leaving UK by Eurostar should notify Border Force in advance by calling 0207 841 6410.Republic of Ireland – if travelling from Holyhead to Dublin by ferry it is best to pre-notify UK (bfholyhead@homeoffice.gov.uk) and Irish Customs (nchfrontdesk@revenue.ie) at least 24 hours in advance of travelling (state your vehicle registration no, Carnet no and date and time of departure). Carnet Holders driving a company vehicle must obtain a pre-boarding notification number PBN inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the Carnet Front Cover and General list and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN no by email. Hauliers will need to apply for PBN online.
Leaving UK – go to Roadking Truckstop, Parc Cybi, Kingsland, Holyhead, LL65 2YQ to get your Carnet stamped. *You can also use inland sites at Birmingham or Warrington. Entering Ireland (Dublin Port) go to goods to declare area. Returning to UK go to the Border Force freight shed (best to ask for directions at the port). Leaving Ireland (Dublin Port) – cars and vans go to T7 section after the tunnel or New Custom House, Promenade Road (beside the Circle K roundabout). Opening hours 8 a.m. – 22.00 p.m. phone 353-1-8776208. Freight goes to Terminal 11, Bond Drive Extension – Customs can be found in a portacabin. Opening hours 24/7 If flying – On departure from UK (or overseas country) find Customs (usually VAT reclaim desk) before you check your goods in. On arrival to the destination (or when returning to UK), use the Red Channel to get your Carnet endorsed.3.3 Can I authorise someone to apply for and / or use the Carnet on my behalf?
Agent applying for a Carnet – If an Agent is applying for a Carnet on your behalf, then you must authorise them in writing (on your company letterhead). Agent using the Carnet on your behalf – You may authorise an Agent to handle the Carnet through the Customs on your behalf, however, you will still be responsible for any declarations made. The name of the representative must be stated in Box B of the Carnet (if this is not the case, then the Agent will need to be provided with a Letter of Authorisation by the Carnet Holder). Note that the goods must be used abroad under the supervision of the UK company named in Box A of the Carnet front cover (goods cannot be sent to the overseas country and left with / or used by the local company unsupervised, as the host Customs are likely to interpret this as goods being hired out – which is not allowed on ATA Carnets). You must obtain receiving Customs’ approval if you are aiming to hire the goods out abroad or leave the goods unattended.3.4 Are partial exports allowed on a Carnet (I am taking different goods to different countries)?
Yes – any combination of items on the General List may be taken, however, you must ensure that only the items that have been taken are declared on the relevant Carnet Vouchers / Counterfoils. In cases of split consignments, you must ensure that you apply for sufficient number of Vouchers (visits) to cover the planned movements (i.e. if you are taking 100 items to Switzerland, but plan to bring them back to the UK in two separate consignments then you need to apply for 2 exits out of the UK and 2 visits to Switzerland). Please note that some countries may have specific requirements: Qatar, UAE, Vietnam– Importation in multiple split consignments is not allowed. However, importing only specific items from the general list is allowed under the condition that the same imported items are re-exported in 1 consignment.3.5 I have used up all the available Vouchers in the Carnet – How do I get more?
You can apply by additional Vouchers by contacting the Chamber that issued your Carnet (contact details should be on the reverse of the back cover).3.6 My Carnet is about to expire – Can it be extended (Replacement Carnet)?
Some Customs authorities allow extension of the temporary admission by accepting Replacement Carnets (note that Replacement must be issued before the original Carnet expires). Replacement Carnets are issued by the Chamber that issued the original Carnet. The new Carnet must be validated by the National Carnet Unit (atacarnetunit@hmrc.gov.uk) before being used abroad. Holder must present both the new and existing Carnet to the host Customs to close off the original Carnet and transfer liability to the Replacement.
Following countries DO NOT need prior approvals for Replacement Carnets* (you can request the Replacement Carnet from your issuing Chamber directly): Belarus, Chile, China, European Union, Hong Kong, Korea, Macao, Pakistan, Russia, Serbia, Singapore, Sri Lanka, Switzerland, Turkey, Ukraine, UAE, Vietnam *Carnet Holders are advised to speak to the host Customs before applying for a Replacement just to be on a safe side. Following countries REQUIRE prior approval (extension of the temporary admission must be requested from the host Customs before the issuing Chamber can issue the Replacement):Australia – Complete Form B257 and e-mail to VECCI Carnet@victorianchamber.com.au for approval before the original Carnet expires. Once you have obtained approval, forward a copy to your issuing Chamber in the UK and request a Replacement Carnet
Canada – Contact CBSA CBSA Temporary Importations with the details of the existing Carnet (Carnet no, expiry date, port of importation, reason for extension) and request approval for extension before the original Carnet expires. Once you have obtained approval, contact your issuing Chamber in the UK and request a Replacement Carnet
Israel – Contact Israeli NGO Malil@chamber.org.il with the details of the existing Carnet (Carnet no, expiry date, port of importation, reason for extension) and request approval for extension before the original Carnet expires. Once you have obtained approval, contact your issuing Chamber in the UK and request a Replacement Carnet
Mexico – Replacement can be issued only if, at the time of requesting extension, the Carnet has less than six months of validity remaining. Once the Replacement has been issued in the UK and validated by the NCU, Holder will need to register the Replacement Carnet with Mexican Customs Authority CANACO WEBPAGE
New Zealand – The Holder must contact the UK Chamber that issued the original Carnet and provide the following details: • ATA Carnet number • Reason for extension and estimated date of departure • Date of validity • Name of the Customs office where the goods were imported The UK issuing Chamber will then lodge a request for approval of the extension with the New Zealand NGO
Norway – Holders should email Oslo Chamber of Commerce a request for extension of temporary admission. The data to be communicated is as follows: • ATA Carnet number • The name of the Holder • Date of validity • Name of the Customs office where the goods were imported Once the permission for Replacement has been received, the Holder should contact their issuing Chamber and request a Replacement Carnet
South Africa – Contact SACCI (samuelm@sacci.org.za) and request approval for Replacement to be issued before the original Carnet expires. Once you have obtained approval, contact your issuing Chamber in the UK and request a Replacement Carnet
Thailand – Replacement Carnets are only accepted for Exhibition goods (Holder must contact Thai Customs to obtain approval for Replacement – we are awaiting clarification from Thai NGO as to what the exact procedure is) United States of America – USA does not accept Replacement Carnets. Carnet Holder must contact US costoms before the Carnet expires and divert the goods to TIB (Temporary Importation Bond). The Re-exportation Counterfoil on the Carnet must be endorsed by US Customs to confirm the liability has been transferred to the TIB. Returned Goods Relief will need to be claimed on return to the UK. Following countries DO NOT allow Replacement Carnets: India, Japan, Morocco, Taiwan and USA do not allow replacement Carnets.Advice for foreign Carnet Holders currently in the UK on a foreign Carnet wishing to extend their stay in the UK
1. Contact the UK Customs ataCarnetunit@hmrc.gov.uk and request permission to obtain a Replacement Carnet. The email must include the reason for extension and details of the existing Carnet: Carnet number, validity date, date of entry into UK and port of entry into UK 2. If the UK Customs approve the request (usually by email), the Holder should contact the Chamber that issued the original Carnet and request a Replacement. This must be done before the original Carnet expires 3. The Replacement Carnet will need to be validated by the Customs of the country of issue before being sent to the UK 4. Both the Replacement and the existing Carnet must be sent to the National Carnet Unit to be endorsed: HM Revenue and Customs National ATA Carnet Unit Ralli Quays 3 Stanley Street Salford M60 9LA How are Replacement Carnets completed / endorsed:
3.7 What happens if I lose my Carnet (Substitute)?
If the goods are still abroad, you should contact your Issuing Chamber and apply for a substitute Carnet. Repeat fees will apply.The Substitute Carnet must be validated by the National Carnet Unit (atacarnetunit@hmrc.gov.uk) before being used abroad.
3.8 What happens if my goods are lost or stolen whilst abroad?
If goods are covered by a Carnet are lost or stolen, the matter should be immediately reported to the Customs Authorities in the country where it occurred, together with a police report for insurance purposes as Customs charges will (in most cases) apply due to non re-exportation of the goods.3.9 What happens if my goods are damaged whilst abroad?
If the goods are repairable – you should still bring them back to the UK (ensuring that re-exportation from the country of visit and re-importation back into the UK are endorsed). If the goods are beyond repair – some Customs Authorities may allow goods to be destroyed under their control. This process must be reflected on the Re-exportation Counterfoil and the Voucher must be retained by the host Customs. It should be noted that Customs charges may still apply.3.10 What do I do with the Carnet after I have finished using it?
The Carnet must be returned to the office of issue (details are on the reverse of the Carnet) intact, at the latest on its expiry date. Please ensure that photocopies of any Customs endorsed pages are kept on your files in case the Carnet gets lost en route to the issuing office.3.11 What do I do if my Carnet is not stamped back into UK when the goods return from abroad?
You must contact the National Carnet Unit and request a Certificate of Location. Their contact details are as follows:Email: atacarnetunit@hmrc.gov.uk Telephone: 0300 322 7064
If your goods came back via seaport or Roro port, contact the Border Force at that customs office and ask if they would be prepared to endorse the Carnet retrospectively (you will have to bring the Carnet goods with you for inspection if your request is granted by the Border Force). Retrospective Carnet endorsement is usually not possible at airports as Border Force can usually only be reached within the arrivals hall.
Carnet must be returned to the office of issue once endorsed (preferrably via special post or in person to ensure it doesn’t get lost en route to the Chamber). Keep scanned copies of any Counterfoils endorsed by Customs on your file.
4.1 Freighted goods via NON-INVENTORY linked ports (Dover / IBFs)
If the goods are freighted and are bound for a “non-inventory linked” port or airport they may need to be included on a Summary Declaration (C1600) form Freighted goods will require GVM reference in both directions. Personal Cars and Vans returning via Calais Euroshuttle Port will require GVM on return as Carnets at Calais Euroshuttle are stamped at the Freight Terminal. Use code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports.
4.2 Freighted goods via INVENTORY linked ports / airports
If the goods are transported as unaccompanied gooods (i.e. cargo) or contain licensable items, the shipment will require a Customs Entry (C88 if licensable goods). Carrier manifests the goods using L6/L7/L8 if CNS, or blank ETC code if using Destin8. Carrier applies UCR to the inventory. If the goods are accompanied and there are no licensable goods, Customs Entry is not required. The carrier will manifest the goods using T2 if using CNS, or 03 if using Destin8. Use code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports.
4.3 GVMS / GMR requirements for goods driven via roro ports
Hauliers / forwarders moving goods through a port in the UK that uses the Goods Vehicle Movement Service will need to obtain a GVM number to get the goods through customs in both directions https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service GVM has become mandatory for all UK ports from 01 January 2022. Personal Cars and Vans driven by owner or company employee only require GMR when returning to UK via Calais Euroshuttle / Eurotunnel (as Carnets are stamped at the Freigh Terminal when leaving France (GMR is essential to get access to freight terminal). Note – Your issuing Chamber should be able to advise if they can help you with obtaining a GMR Reference for your shipment.
4.4 PBN (pre-boarding notification number) for Republic of Ireland
Hauliers shipping the goods to Ireland will need to apply for PBN online Carnet Holders driving to Ireland in a company vehicle will have to obtain a Pre-boarding notification number (PBN) inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the ATA Carnet Front Cover and General list and details of sailing (Date, time, ferry, port of exit and entry). You will get the PBN no by email.
4.5 Chamber Customs Declaration Service
Your local Chamber of Commerce are part of Chamber Customs (the only customs agent with direct links to all air, sea and land port terminals in the UK) and can help you with lodging customs entries / declarations to support your permanent exports or imports into UK or with special procedures. Please click here for further information.