YouTell needthem how much longer you want to regularlyuse synchronisethe (sync)goods yourfor, appand tocheck makethat surethey’ll itaccept recordsa eachreplacement timecarnet. If they will, you should then contact the customsassociation officialsthat scanissued ayour QRoriginal code.carnet.

If

When youthe havereplacement ahas paperbeen carnet

issued, send it together with the original carnet, to the National ATA Carnet Unit.

YouThey’ll mustreturn makeboth surecarnets that:to you after they’ve noted the original carnet:

• certifying that they’ve issued you a replacement carnet on the greenre-export frontvoucher cover(they’ll haskeep beenthe stampedvoucher)
• with bythe replacement carnet details on the issuingre-export officecounterfoil

On the replacement carnet, the unit will certify the import voucher. They’ll also:

• younote havethe filledoriginal incarnet allnumber
• enter the sectionsfinal date for re-export shown on the original carnet plus the extra period that youthe needreplacement to,will includingcover box(the Fgoods onwill thenot yellowbe exportallowed to remain longer than would be allowed under normal temporary admission rules)
• keep the import voucher
• certify the import counterfoil noting the original carnet number

ImportingWhat orto exportingdo restrictedif andyou prohibitedcannot goodsget a replacement ATA Carnet

YouYou’ll still need to followeither:

• re-export the rulesgoods — read the section about ‘how to re-export the goods using the carnet’ in this guide
• pay the customs charges due to release them to free circulation — read the section about ‘releasing the goods to free circulation’

In some cases, you may be able to transfer the goods to special procedures for licensingrelief controlsfrom andcustoms charges.

Using a carnet as a transit document

You can use a carnet as a transit document. In this case, you’ll use the blue vouchers. This can make transit requirements forsimpler restrictedas:

• the andcountry prohibitedwhere goods.you Ifexport your goods arefrom temporarily:can issue the carnet
• you can use it as a transit document instead of normal customs documents in participating countries on the way to where you’ll finally use them

You may need blue transit vouchers in some countries to cover either:

• leavingthe movement from their frontier to the UK,office readwhere exportingthey’ll endorse your white import voucher
• taking goods in and out of an exhibition

The issuing association can advise you which participating countries either:

• accept these vouchers
• enteringneed theyou UK,to readuse importingthese goodsvouchers

Customs prohibitions and restrictions

Using an ATA Carnet does not remove obligations to comply with:

• licensing controls
• requirements for restricted or prohibited goods

YouCheck mustthe includerules for:

• importing goods
• exporting goods

Include a cross reference to any Convention on International Trade in Endangered Species document or licences on the back of the green cover sheet and on the general list for each voucher included in your carnet.

Transferring Forthe benefit of a papercarnet to another person

The carnet holder, and the person you’re transferring the carnet to, should contact the National ATA Carnet Unit — you can find the details in the contacts section of this needsguide.

If the unit approve, the carnet holder and the person you’ll transfer the carnet to beshould includedcontact onthe bothLondon the:Chamber of Commerce and Industry to get help requesting a replacement carnet.

The London Chamber of Commerce and Industry will send the request to the issuing association in the country where the replacement carnet holder is established or resident.

When the replacement carnet has been issued, the London Chamber of Commerce and Industry will pass it to the person that the carnet is being transferred to. The original carnet holder and the replacement carnet holder should then send their carnets to the National ATA Carnet Unit. If they’re satisfied, they’ll:

• backnote the registration number of replacement carnet on the greenwhite coverre-export sheetvoucher on the original carnet, then certify and detach the white re-export voucher on the original carnet
• generalnote listthe registration number of the original carnet and final date for eachre-export on the yellow import voucher includedand incounterfoil yourof the replacement carnet then certify and detach the yellow import voucher on the replacement carnet
• return the original and replacement carnets to their respective holders

The holder of the original carnet must make sure they immediately return their carnet to the association that issued it to discharge their obligations.

TemporarilyUK-issued exportingATA goodsCarnets

Issuing an ATA Carnet for goods in the Channel Islands

Channel Islands goods are treated as a non-UK country for the purposes of ATA Carnets. The London Chamber of Commerce and Industry issue carnets for companies based in the UK and Channel Island based companies.

How to temporarily export goods

Leaving the UK

The first time you use a carnet it needs to have the green front cover stamped by a custom official where you bought the carnet.

Make sure you have filled in all the sections of the carnet needed, including box F of the yellow export voucher. You mustwill showneed yourto present the carnet and goods to the customs officialsofficials.

When when you leave the UK the cover of the carnet and paperwork for temporary export will need to be completed by the goods.customs Forofficial aat paperthe carnet,UK they’ll:port or airport of departure.

The customs official will:

• check and certify the green front cover
• keepcheck, stamp and detach the yellow export voucher
• fillcomplete in and stamp the yellow export counterfoil
• return the carnet to you

If you’re exporting the goods are exported as freight,freight you may also need to include them on forman C21iImport inand theexport: Customscustoms Declarationclearance Service.request (C21) form.

Goods

Failing arrivingto atpresent orthe ATA Carnet when leaving athe country

you visited

YouIf mustyou showdo yournot present the carnet toit will not be discharged. Customs in the customscountry officialsof whentemporary admission may request payment of duty or ask for proof of the goodscurrent arrivelocation inof the countrygoods. they’reIf visiting.you’re You’llasked alsofor needproof toof showre-export you should contact customs in the carnetcountry againwhere whenthe theygoods leave.are located.

ForIf you correctly presented the carnet at re-import, the unit can issue a papercertified carnet,copy they’ll:

• checkof the greenrelevant frontre-import cover
• keepvoucher. If the whitevoucher importwas not available or re-exportnot voucher
• fillpresented inat andre-import stampyou thewill correspondingneed counterfoil

a certificate of location.

Re-importing

If the customs office is able to inspect the goods

in question, they’ll issue written confirmation that the goods are in the UK. There may be a charge.

ForTo paperget carnetsa youcertificate mustof completelocation you’ll need to contact the National ATA Carnet Unit.

How to re-import the goods to the UK

Complete box F on the yellow import voucher when you showpresent the carnet and goods to customs at the port or airport of arrival.arrival They’ll:

• keepin the UK. Customs will check and endorse the yellow re-import voucher
• and stamp the re-importmatching counterfoil

counterfoil.

If the goods beingare re-importedincluded intoin thea UKpassenger’s arebaggage arriving:

• inand are-imported passenger’sto baggage,the UK, the carnet must be shownpresented at the red point or channel
• channel.

  Goods arriving as freight,freight youin the UK may also need to includebe themincluded on an Import and export: customs clearance request (C21) form. C21iThe incarnet must still be presented to a customs official at the Customsplace Declarationof Service

arrival.

Re-importing goods in more than one consignment

ForSeparate papervouchers carnets,are you’llneeded need a separate voucher for each consignment. If you doknow notbefore haveapplying for the carnet that the goods will return in more than one consignment, make sure you get enough re-importvouchers vouchers,or contact the officeassociation that issued yourthe carnet.carnet as soon as possible.

Each voucher must clearly show the goodsitem numbernumbers from the general list which are being re-imported at the time.

Using

Not areturning carnetthe asgoods ato transitthe document

UK

InYou’ll someneed countriesto youcontact maythe customs authority in the country where the goods will stay to complete any customs documents they need and for them to shownote youron the carnet towhich either:items are not being returned.

• move

  As the goods are no longer a temporary export from theirthe borderUK, you’ll also need to thecomplete customsa office

• takeC88 goods(SAD) export declaration in andUK. outThis ofwill anreplace exhibition

the temporary export made under the carnet.

ForSend paperthe carnets,C88 (SAD) and your carnet to the customsNational officialsATA Carnet Unit for clearance. The unit will keepnote the blueitems voucherthat andwill fillnot inbe re-imported and return the correspondingcarnet counterfoil.to you.

Goods ATA notCarnets returningissued tooutside the countryUK

How theyto wereimport temporarilygoods exportedusing from

the carnet

You’llYou’ll:

• present needthe carnet and goods to contactcustoms at the customsport authorityor airport of arrival in the countryUK
• make wheresure you have completed box F of the goodswhite willimport stay.voucher

If Youthe mustcustoms doofficials thisare assatisfied, soonthey aswill:

• endorse youand knowremove the white import voucher
• stamp the matching counterfoil

If goods willare beimported stayingto the UK and they’re included in passenger’s baggage, the countrycarnet —must dobe notpresented waitto untilcustoms officials at the red point or red channel. Goods arriving as freight may also need to be included on an Import and export: customs clearance request (C21) form — the carnet ismust duestill be presented to expire.be stamped.

You’ll

How needto to:

re-export the goods using the carnet

• show

If you	Action
Leave the UK.	Present the carnet and goods to thea customs official —at forthe paperport carnetsor they’llairport noteof whichdeparture goodsfrom arethe remaining fillUK. inYou anycan phone the customs documentshelpline theybefore need filldeparture into get a fullcontact exportnumber declarationfor customs at the port or airport of departure to replacecheck when an officer will be available. They will advise you of alternative arrangements if necessary. A customs official will stamp and detach the temporarywhite exportre-export madevoucher, understamp the matching counterfoil, and return the carnet If you’reto releasingyou.
Re-export the goods intodirect freefrom circulation,the you’llUK alsoas needfreight.	In addition to tell the officeabove thatyou issuedmay youralso carnet,need andto confirmcomplete ifa you’llCustoms submitClearance eitherRequest a: declarationon form C21 to Customsclear Declarationinventory Service claimrecords, againston the carnetC21 throughquote theCPC international10 guarantee00 chain 052.

Re-exporting the goods in more than one consignment

IfAny youadditional wantvouchers tomust destroybe yourreceived before the first goods inare re-exported and presented with the countrycarnet they’veand beena temporarilyletter exportedexplaining to,the readsituation. destroyingYou’ll goodsneed onseparate yourvouchers ATA Carnet.for each consignment.

If

Releasing youthe dogoods notto usefree yourcirculation

Notify the National ATA Carnet correctly

IfUnit as soon as you doknow the goods will not usebe yourre-exported. Do not wait until the carnet correctlyis due to expire.

Confirm with the National ATA Carnet Unit whether you maywill be chargedsubmitting customsa dutiesC88 (SAD) declaration to Customs Handling of Import and VAT,Export Freight (CHIEF), Customs Declaration Service (CDS), or receiveif ayou penalty.

Youwant maythe haveunit to paysubmit Customsa Duty,claim taxes,against andthe acarnet penaltythrough if,the forinternational example:guarantee chain to the LCCI.

• for

Instance	Action
As the carnetgoods waswill not scannedbe orre-exported	Customs stampedcharges whenwill youbecome due. This applies to all types of goods except those imported for display or exporteduse theat goods youan changeexhibition, thefair, descriptionmeeting, or similar event, where they are: consumed, destroyed, or distributed free of charge to the goodspublic afterat the carnetevent, isand issued Ifthe youquantity didcorresponds notto showthe nature of the carnetevent, whenthe leavingnumber of visitors and the countryextent of temporarythe import,carnet holder’s participation at the event.
The customs maycharges askdue	Will yoube tobased either: payon duty providethe proofvalue of the currentgoods locationunder ofnormal yourvaluation goods rules that apply in the UK
If you’reyou askedwant to make a C88 (SAD) declaration	This can be made manually for proofinput ofby re-export IfCustoms (CIE) or electronically (DTI) if you needhave proofaccess thatto theeither goodsCHIEF or CDS. If you do not have beenaccess re-exportedto fromCHIEF theor countryCDS theyyou werecan temporarilyuse visiting,an contactagent customsto insubmit the countryfull wheredeclaration theon goodsyour arebehalf
If locatedyou’re —submitting thisa isCIE entry	Send your C88 (SAD) together with the carnet to the National ATA Carnet UnitUnit.
If ifyou thehave goodsmade area inDTI entry	Send the UK. Ifcarnet, a copy of the carnetC88 wasentry correctlyand shownE2 acceptance advice to customerthe whenNational re-importingATA Carnet Unit. The documents must show the goods: forcleared digitalstatus carnetsof thisthe willgoods beas recordedproof inof youracceptance app by CHIEF or CDS.

The paperNational carnetsATA customsCarnet canUnit issuewill anote certifiedthe copydetails of the re-importdiversion voucher

Ifon the carnetre-export wasvoucher notand availableremove orit. notThey shownwill whenalso re-importingnote details of the goods,C88 you’llentry needon athe certificatere-export ofcounterfoil location.and return the carnet to you.

ToThey getmay arefuse certificateto accept the use of location,carnets theif customsyou officeregularly willdivert needgoods, and you’ll have to inspectsubmit thea goodsfull andcustoms maydeclaration chargeon youform forC88 it.(SAD).

HelpContacts

National andATA support

Carnet Unit

For National moreATA informationCarnet readUnit
HMRC the5th ATAFloor
3 CarnetNew technicalBailey
New handbook.Bailey Street
Salford
M3 5FS


YouTelephone: can0300 contact:322 7064


• HMRC’s

  Email: importntis@hmrc.gov.uk

  Imports and exportexports team for general enquiries

  Phone aboutthe importingimports and exporting

• theexports Nationalgeneral ATAenquiries Carnet Unithelpline.

  Write toto:

  HM getRevenue aand contactCustoms
  CITEX numberWritten forEnquiries customsTeam
  Local atCompliance yourS0000
  Newcastle
  NE98 location

• 1ZZ