When importing goods temporarily into the UK with an ATA carnet, you must present both the carnet and goods to customs at the port or airport of arrival in the UK. After checking, customs officers will endorse and remove the white importation voucher, and stamp the matching counterfoil.
Re-exporting goods with an ATA carnet
When you re-export goods from the UK with an ATA carnet, present both the carnet and goods to customs at the port or airport of departure from the European Union (EU). Customs officers will endorse and remove the white re-exportation voucher and stamp the counterfoil.
Releasing goods to free circulation
On occasion, you may want goods that were temporarily imported on an ATA carnet to stay in the EU. If the goods are in the UK you will have to explain by letter why this is the case, complete a normal customs declaration on form C 88 (Single Administrative Document (SAD)) to declare the diversion and pay the import duties and VAT. You may have to pay compensatory interest so you don't gain a financial advantage over competitors who paid duty at the time of import. You must send your letter, the ATA carnet, your declaration to import the goods and method of payment for import duties and tax to the National ATA Carnet Unit.
If you want to destroy the goods rather than re-export them you must contact the National ATA Carnet Unit for approval at least five working days before you destroy the goods. You will have to pay import duties and import VAT based on the value and duty rate applicable to the waste or scrap. Destruction will be at your expense.
If you will be diverting or destroying the goods in another EU country you must contact the customs authority in the country concerned.