Temporary exportation from the UK
The ATA carnet
The ATA carnet is an international customs document. It acts as a financial guarantee that the person who holds it will meet all the required customs conditions and procedures.
The carnet is essentially a passport that lists the temporarily exported goods on a series of vouchers for:
- export from the UK
- transit, if required
- import into the destination country
- re-export from the destination country
- re-import into the UK
How does the carnet work?
The carnet replaces the customs forms or electronic declarations that are usually needed. So it makes clearance procedures much simpler when you temporarily export goods from the UK and then re-import them.
In the destination country you can import and re-export your goods without paying customs duties and tax. This means you won't have to:
- raise bonds
- deposit cash
- fill in customs forms
You can use your carnet as often as you like, once it has been issued. Therefore, you can use it once for a single trip or several times for trips to several destinations. However, each carnet is only valid for 12 months.
You must present the carnet to customs each time your goods are imported, exported or in transit through a country.
Which countries is the carnet valid in?
You can use the carnet in many countries throughout the world, although some restrict the type of goods that can be imported into their country. Read a list of countries that the carnet is valid in on in Notice 104.
What goods are covered by the carnet?
The goods that you can export using a carnet are those specified by the destination country. Each country has its own rules so you'll need to check beforehand. The carnet is issued by your local Chamber of Commerce and they'll be able to tell you if you can use it to temporarily export your goods to the destination country. They can also tell you how much the carnet will cost.