Do you need an ATA Carnet to go the Channel Islands/Isle of Man? Can you use an ATA Carnet if your business is based in the Channel Islands/Isle of Man?
There is often some confusion about whether you need an ATA Carnet to temporarily move your goods from the mainland UK into the Channel Islands/Isle of Man, or to temporarily move your goods from the Channel Islands/Isle of Man to mainland UK.
The short answer is that you can use an ATA Carnet to do both things.
ATA Carnet for goods originating in the Channel Islands/Isle of Man
ATA Carnets can be issued for companies based in the Channel Islands and the Isle of Man. However, it is important that the ATA Carnets are processed correctly by customs when this is the case.
1.Yellow vouchers and counterfoils:
The yellow vouchers and counterfoils of the ATA Carnet must only be processed by Channel Islands/Isle of Man customs and must not be processed by mainland UK customs. This is because the holder address in box A on the Carnet front cover will be a Channel Islands/Isle of Man address, and not a mainland UK address.
2.The white vouchers and counterfoils
The white vouchers and counterfoils of the ATA Carnet must not be processed by Channel Islands/Isle of Man customs. These are for use in the importing country/ies only. Therefore, if the goods are exported from the Channel Islands/Isle of Man and into mainland UK, the UK should be treated as a third country, and the white vouchers and counterfoils should be stamped by UK customs.
For example:
If a holder based in Jersey wants to temporarily take their goods to London, then they will need to apply for an ATA Carnet as usual.
On exit from Jersey, the holder will need to get the exportation (yellow) vouchers and counterfoils stamped by Jersey customs.
On entry to mainland UK, the holder will need to get the importation (white) vouchers and counterfoils stamped by UK customs.
On exit from mainland UK, the holder will need to get the re-exportation (white) vouchers and counterfoils stamped by UK customs.
On entry back into Jersey, the holder will need to get the re-importation (yellow) vouchers and counterfoils stamped by Jersey customs.
ATA Carnet for goods originating in mainland UK and travelling to the Channel Islands/Isle of Man
ATA Carnets can also be issued for companies based in mainland UK that want to temporarily take their goods to the Channel Islands/Isle of Man. In this instance, mainland UK customs will need to process the yellow vouchers, and Channel Islands/Isle of Man customs will need to process the white vouchers.
For example:
If a company based in London wants to temporarily take its goods to Guernsey, they should apply for an ATA Carnet as usual.
On exit from mainland UK, the holder will need to get the exportation (yellow) vouchers and counterfoils stamped by UK customs.
On entry to Guernsey, the holder will need to get the importation (white) vouchers and counterfoils stamped by Guernsey customs.
On exit from Guernsey, the holder will need to get the re-exportation (white) vouchers and counterfoils stamped by Guernsey customs.
On entry back into mainland UK, the holder will need to get the re-importation (yellow) vouchers and counterfoils stamped by UK customs.
