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Introduction
ATA (Admission Temporaire/Temporary Admission Carnet) and CPD (Carnet de Passages en Douane) carnets provide for goods/motor vehicles to be taken temporarily into or out of the EU for purposes such as exhibiting at a trade fair or taking part in a motor sport without having to complete the customs declarations and formalities normally required. Their use is not mandatory but where they are available they simplify customs clearances in dispatching and receiving countries that are party to the ATA carnet or Istanbul Conventions.
ATA carnets are used to claim relief under temporary admission, from the customs charges normally due on importation for goods temporarily imported for use within the EU. They can also be used to temporarily export EU goods for a temporary admission use outside the EU provided those countries accept ATA carnets for the intended use - eg for professional equipment, exhibition goods, samples, music, film and theatre productions.
CPD carnets can be used for private or commercial motor and motor sport vehicles temporarily exported from the EU to a non EU country.
The guide provides information to help the trader understand whether or not a carnet is appropriate to them and, if so, how to apply.
You can read about VAT and excise duties when moving such goods in the guide on temporary admission.
ATA carnets - what they are
The ATA carnet is an international customs document provided for under the ATA Carnet Convention and the Istanbul Convention. It simplifies customs procedures where the goods to be used are temporarily imported or exported between countries that are contracting parties to either convention. An international chain for the issue and guaranteeing of carnets means that you do not need to lodge securities in each and every country through which goods pass. ATA carnets also help to ensure that you don’t have to pay duties on your goods when you bring your goods back home.
ATA carnets:
may be used for goods being temporarily imported for use in countries which are signatories of the ATA Carnet Convention or the Istanbul Convention
may be used for goods accompanied by the holder named on the carnet - or a representative of the holder who is named on the carnet
are a physical multi-part document, not an electronic declaration
need to be presented every time goods are exported/re-exported, imported/reimported or transited through a country
What goods are covered by an ATA carnet?
In general, ATA carnets cover:
samples
publicity materials
goods temporarily imported for display or use at trade shows, exhibitions, fairs or meetings
recorded film and media
professional equipment that you might need for your work, eg cameras, laptops and sound equipment
goods imported in connection with a manufacturing operation
instruments, apparatus or machines made available by a supplier pending delivery or repair of similar equipment
goods for educational, scientific or cultural purposes
personal effects and sports goods
However, the types of goods that may be covered by ATA carnets varies between contracting countries, so the carnet issuer should always be consulted before applying.
ATA carnet format
The ATA carnet consists of a cover and vouchers. You need to ensure you obtain enough vouchers for the intended journey when you request the carnet. The cover and vouchers are divided using the following colours:
green - the cover sheet identifies the holder, any representative of the holder, the intended use of the goods and descriptions of the goods covered
yellow - used to export and re-import the goods
white - used to import and subsequently re-export the goods
blue - optional blue vouchers are used when the goods transit through a country en route to a final destination
How long is a carnet valid?
A carnet is normally valid for one year and its period of validity cannot be changed. If you need to extend the length of time you can use the goods, you will need to apply for a replacement carnet before the original carnet expires.
However, not all issuing associations will issue replacement carnets, and not all countries accept them. Before requesting a replacement ATA Carnet please check with the relevant Customs authorities that this will be allowed. For the UK this is the National ATA Carnet Unit:
Telephone: 0161 261 7219
Fax: 0161 261 5408
Email: atacarnetunit@hmrc.gsi.gov.uk
If you cannot obtain a replacement carnet, the goods must be re-exported or, where permitted, declared to another customs procedure before the carnet expires. For detailed advice, contact the carnet-issuing association.
Using ATA carnets when exporting from the UK
The following definitions apply when using ATA carnets in the UK or EU:
export - used when the goods leave the country where the carnet is issued
import - used when goods arrive in the country where temporary admission will be claimed
re-importation - describes the return of goods to the country where the carnet was issued
re-exportation - describes the movement of goods out of a country into which they had previously been temporarily imported under the carnet
Geographical applicability
Over seventy countries recognise ATA carnets. You can only use an ATA carnet if it is recognised in the destination countries, as well as any country through which the goods will transit where the carnet is used for transit purposes. If goods are in transit or are temporarily brought into a non-ATA signatories country, then normal import, re-export or transit procedures apply. Taiwan does not recognise ATA carnets, but a different scheme operates which is similar in every significant respect. Read a list of countries in which ATA carnets are valid in Notice 104 on the HM Revenue & Customs (HMRC) website.
Temporary exports from the EU
Goods which are covered by a UK issued ATA carnet and leave the UK for a non-EU country, must have the carnet and the goods presented when the goods leave the UK. Customs officers will:
certify the green cover
endorse and remove the yellow exportation voucher
stamp the yellow counterfoil if you are leaving the EU from the UK (ie travelling directly to a third country)
If the ATA carnet is issued in another EU country it should be presented to customs in that country before the goods first leave that country.
Because there may be no officers in attendance at your port or airport of departure at the time you leave the UK, you must contact the HMRC Excise & Customs Helpline on Telephone: 0845 010 9000 before leaving the UK to check the availability of officers at your point of departure.
Re-importations to the EU
When you return with the goods to the EU, you present the carnet and goods to customs at the port or airport of arrival. Customs will endorse the yellow re-importation voucher and stamp the matching counterfoil. The yellow voucher will be removed and the Carnet returned to you.
If you re-import direct to the UK from a non-EU country and the goods are included in a passenger’s baggage, the carnet must be presented at the red point or red channel. If the goods are travelling as freight, they may need to be included on a Customs Clearance Request (form C21).
Goods permitted under an ATA carnet
The goods you are allowed to export from the EU to a country under an ATA carnet are those permitted by the destination country. This varies from country to country.
Goods admissible into the UK on an ATA carnet
Goods are allowed into the UK under an ATA carnet for particular uses subject to certain conditions that apply to each category. These conditions must be checked carefully before considering an ATA carnet for any particular application.
The following goods are permitted into the UK under an ATA carnet:
goods for display at exhibitions, fairs or meetings, etc
professional equipment for broadcasting, film making and for other trades and professions, but not for use in manufacture or construction (except hand tools) if owned or imported by a non-EU resident for their use
samples
advertising films
printed and developed cinematographic film and similar media for promotional purposes
media with recorded sound and/or images for tracking, dubbing or reproduction
goods for tests, experiments or demonstrations or used to carry out tests, experiments or demonstrations
anything that is used exclusively for publicity purposes
media used for carrying data for processing
goods in connection with a manufacturing operation where the goods are owned by a person outside the EU at least 75 per cent of goods produced will be exported outside the EU
replacement production equipment on free temporary loan pending delivery or repair of similar equipment as long as exported within six months
works of art with a view to a possible sale
personal effects for a non-EU citizen
welfare material for seafarers travelling internationally
sports goods for use in contests, demonstrations and training for a non-EU citizen
goods for humanitarian purposes
spare parts, accessories and equipment to repair or maintain ATA carnet goods
Live animals owned by a person resident outside the EU are also permitted under an ATA carnet if they are imported for:
dressage
training
breeding
shoeing
weighing or treatment, with a view to purchase
participation or touring in various kinds of shows and other entertainments
medicinal purposes
grazing
rescue operations
use as police dogs or horses, detector dogs or guide dogs
You can find Notice 104 on ATA and CPD carnets on the HMRC website.
The following goods are not allowed into the UK under an ATA carnet:
goods imported for sale or for sale by auction
goods temporarily imported or exported for processing or repair
means of transport temporarily imported for private or commercial transport use in the UK
goods which will be subject to an export refund or Common Agricultural Policy refund
alcoholic beverages, tobacco goods and fuel
Using ATA carnets for temporary import into the UK
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 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
| Product Model | Inside Diameter | Outside Diameter | Thickness |
| LUCT30BH-2LS bearing | 30 | 47 | 59 |
| LUCT25BH-2LS bearing | 25 | 40 | 52 |