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ATA Carnets

The ATA Carnet is an international customs document that permits duty-free and tax-free temporary import of goods for up to one year.

What can ATA Carnets be used for?

The ATA Carnet is a temporary admission document which acts as a ‘PASSPORT FOR GOODS’ for three main categories of the goods:

1. Commercial samples – goods to be shown or demonstrated to potential buyers i.e. jewellery, clothing, manufactured goods etc

2. Exhibition goods – goods for presentation or use at trade fairs, shows, galleries or similar events

3. Professional equipment (tools and equipment required to perform a commercial activity abroad, goods for testing and evaluation, theatrical effects, orchestras, racing vehicles*, broadcasting equipment, specially adapted vehicles** etc). Horses for racing purposes, commercial shows or breeding.

Professional equipment must be used by, or under the personal supervision of the holder.

* Carnets can only be issued for racing vehicles that are transported to the destination under transport contract (i.e. by haulier or individual that received payment for this service). Such vehicles can only be used on a dedicated race-track or on the roads closed to public. If the vehicle is road worthy and is being driven to the country of destination by the owner, then the Carnet may not be required (the same applies to personal vehicles being towed or transported by the owner (i.e. motorbike transported to EU in a van by the owner; car being towed behind a motorhome vehicle driven by the owner etc).

** Specially adapted vehicles can be driven on public roads and include any vehicle with permanently fitted equipment (i.e. broadcasting vans, exhibition trailers, water filter trucks etc).

Carnet can be used for a trip covering more than one country and includes numerous exits and re-entries in the country of origin during the period of the validity of the document. This validity can never exceed one year. Temporary admission under cover of ATA carnets applies to goods, which will be re-exported in the same state in which they were imported.

Typical articles covered include:

Agricultural machinery, aircraft, antiques, audio-visual, catering equipment, clothing, computers, crockery, display stands, electric generators, electrical/electronic equipment, films, footwear, furniture, heating and lighting equipment, jewellery and articles of precious metal/stones, , lasers, machine tools, machinery, medical appliances, motor vehicles, musical instruments and records, office equipment, photographic and filming equipment, prehistoric relics, race horses, racing engine machinery, repair tools, rock group sound systems, scientific equipment, sound equipment, sporting goods, surgical and dental equipment, theatrical effects and sets, toys, works of art, yachts etc, are just some of the items that can cross borders duty-free and tax-free, thanks to ATA Carnets.

Note: ATA Carnets do NOT cover perishable or consumable items or goods for processing or repair.

A carnet may NOT be used for:

• Goods to hired out (or left unattended) abroad for financial gain*

• Perishable or consumable items (as they would not normally be re-exported)

• Goods which are temporarily exported for processing or repair**

• Goods used as a means of transport

• Foreign goods temporarily imported into the UK

• Equipment to be used for the exploitation of natural resources (i.e. gas or oil drilling) **

* Carnet goods must be used by or supervised by the Holder whilst abroad. Leaving the goods unattended can only be permitted if the host customs agree to this in advance. Furthermore, any goods that will be used to provide chargeable services to public i.e. catering trucks selling food and drinks, fairground rides etc require advance notification to the host tax authorities to ensure that any income generated from the activity is declared correctly.

** Receiving customs may grant a higher facility, at their discretion, and permit the goods to be used in a manner not specified by the Convention. The applicant would need to obtain their approval before applying for a Carnet.

What countries accept ATA carnets?

ATA Carnets are accepted in 80+ destinations around the world.

Some countries may restrict Carnets to specific uses only (for example Bahrain, Qatar and UAE accept Carnets for Trade Fairs and Exhibitions only)

Please check with us for further information – countries are available here.

What information will I need to provide when applying for a carnet?

Intended use for the goods

Itinerary (the number of exits from the UK, visits to and transits through each country)

Name of the person that will be travelling with the goods (if known)

Description of the goods that will be temporarily exported. All the goods must be individually itemised with each item having its specific description (i.e. make, serial number), weight and value to facilitate Customs identification and prevent substitution of goods. Only the items with identical description can be grouped together

Packaging cannot be used for describing goods. I.e. “box of”, “bag of” etc. are not allowed. You can, however, state that the described item is packed in a bag or a box etc i.e. “set of Canon Camera lenses 80-200mm, s/n 1234, packed in a box”)

Cables – cables can be described as “set of cables” with number of pieces being 1.

Toolkits – toolkits can be itemised as “toolkit” and must show weight. If the value of the toolkit is higher than £150.00 the description must also state the no of pieces.

All electrical items require serial numbers to be stated (if the item does not have one or it is illegible, then state NSN at the end of the description).

Values declared must be retail values for new items (or if the goods are used, then state replacement value).

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ATA Carnets 2nd June 2023
ATA Carnets 2nd June 2023
ATA Carnets 2nd June 2023
ATA Carnets 2nd June 2023
    For further Advice on ATA Carnets along with cost and the guarantee value – contact international@chamberelancs.co.uk