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 the brief guide on how to complete Carnet Vouchers prior to presentation to Customs
Click here for the detailed guide on how to complete Carnet Vouchers prior to presentation to Customs
3.2 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 contcting 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.