ATA Carnets
What is an ATA Carnet?
A Carnet is the simplest method of exporting goods on a temporary basis. Carnets are like passports for goods replacing normal Customs documentation enabling fast trouble free importation into countries belonging to the scheme (see below or the back cover of your Carnet for a full list of participating countries) without having to pay duty/tax. It can be used for multiple trips, is valid for one year and covers over 40 countries.
There are three main categories of Community status goods:
Commercial samples (the Carnet is a commercial document, and as such values shown must reflect the current retail value in the UK)
Goods for presentation or use at trade fairs, shows, exhibitions or similar events
Professional equipment (which is solely for use by, or under the personal supervision of the holder or his nominated representative).
The ATA Carnet provides a guarantee to Customs of a foreign country into which the goods are temporarily imported that all duties, taxes etc. will be paid to them if the conditions under which they allow the goods into the country are breached.
Chamber International is responsible, through an international chain of guaranteeing associations, for paying any charges that become due on goods covered by Carnets we have issued. Security is therefore required to accompany your application for a Carnet and is fully refundable as long as the Carnet conditions of use have not been broken. This security must be for an amount equal to the highest rate of duty and taxes applicable to the goods in any country of destination.
The amount to the nearest pound, may be provided from one of the following options:
Bank Draft
Cash or BACS payment
Applying for an ATA Carnet
You can apply for an ATA Carnet by obtaining the blank forms from Chamber International, complete and return them for processing.
Supply the information required and we can complete and issue the document for you. To obtain blank forms and fees for the above services please contact Kate Flanagan on 01274 230062 or via email.
A Carnet may not be used for:
goods to be sold or hired out abroad for financial
perishable or consumable items (as they would not normally be re-exported)
goods which are temporarily exported for processing or repair
goods on which a Common Agricultural Policy (CAP) refund will be claimed
goods used as a means of transport
the exportation of unaccompanied goods, or by post
foreign goods temporarily imported into the EC under a Customs Temporary Importation Concession
equipment to be used for the construction, repair or maintenance of buildings or for earthmoving and like projects.
For alternative methods of temporary export you may use the Duplicate List Procedure or contact the DTI on 020 7215 8070 or visit their website.
Completion of the ATA Carnet Forms
The number of vouchers in a Carnet depends on the route the goods are travelling and the number of countries being visited. All the forms are in pairs (apart from the green front cover Page 1), each having a specific function (Exp = exportation out of E.C. Imp = importation into destination country, Re-exp = re-exportation from the country where the original import was made, Re-imp = re-importation into E.C. Blue Tra vouchers may also be required for transit or exhibition purposes). Certain countries do not accept Carnets for all categories.
For further details telephone Alison Holmes on 01274 230073 or via email.
Once the Carnet has been issued 'Instructions for using the ATA Carnet' will be attached to the document.
Carnet Indemnity Scheme (C.I.S.)
The Carnet Indemnity Scheme is an in-house procedure for raising security and is available through London Chamber of Commerce and Industry. The CIS scheme provides ‘off balance sheet’ security through Lloyds of London.
Geographical Coverage
At present the ATA Carnet System is applied in the following countries: -Algeria (DZ), Andorra (AD), Australia (AU), Belarus (BY), Bulgaria (BG), Canada (CA), China (CN), Cote D'Ivoire (CI), Croatia (HR), Gibraltar (GI), Hong Kong (HK), Iceland (IS), India (IN), Israel (IL), Japan (JP), Korea (KR), Lebanon (LB), Macedonia (MK), Malaysia (MY), Mauritius (MU), Mongolia (MN), Morocco (MA), New Zealand (NZ), Norway (NO), Romania (RO), Russia (RU), Senegal (SN), Serbia (CS), Singapore (SG), South Africa (ZA), Sri Lanka (LK), Switzerland (CH), Thailand (TH), Tunisia (TN), Turkey (TR) and United States of America (US).
See Security Rate Chart for country limitations
Letter of Authority
A Carnet may be issued in the name of an individual or a company who must be permanently resident in the United Kingdom. However, it may be used by any person providing the user carries a letter from the named holder authorising such use. Download the template here.
The holder may also allow an Agent to handle the Carnet through the customs on his behalf, again provided that the Agent holds a Letter of Authority. Box B (Name of accredited person(s) who will use the Carnet) on the Green Front cover and the coloured vouchers would then contain the statement: "Any duly authorised representative".
You will find it helpful to view our frequently asked questions and Carnet completion instructions.
Click here to view the HMRC Public Notice or download our information leaflet.