ATA Carnet FAQs

An ATA Carnet is an international customs document that facilitates the temporary movement of goods across countries that are part of the ATA Carnet system. These goods could be those intended for trade shows and exhibitions, professional equipment, or commercial samples, as long as they are non-consumables. ATA Carnets can cover these goods to leave and return to the UK within a 12-month period (time restrictions may apply and can vary between countries) and can ensure you avoid paying unnecessary taxes or duties. 

Apply for your ATA Carnet now.

Using a Carnet alleviates the requirement to pay duties and taxes on each individual movement of goods across borders on a temporary basis. This is because by presenting the document to customs you are promising to bring everything listed in the Carnet back with you. The Carnet is officially recognised by foreign customs authorities and acts as a guarantee that you are exporting on a temporary basis only and will re-export the goods within the agreed parameters of time, allowing you to avoid paying customs duties and taxes at each border. An ATA Carnet can streamline the customs clearance process.

Apply for your ATA Carnet now.

ATA Carnets are issued by authorised Chambers of Commerce like Business West.

If you haven't used one before your next question might be...How do I use my ATA Carnet? 

We have produced a handy video guide to help you. Check out our FAQs for further information on Carnets and how to apply.

You can use our online application system, eCert, to quickly and easily apply for Carnets. This will take you through the entire process from start to finish. You can also get additional assistance from our 20+ strong dedicated and experienced Carnet team. We also have a useful video that details how to apply, and you can find this below. 

Your Carnet must be presented to Customs for endorsement at every leg of your journey:  

1. Export from UK (Front Cover validation + Export Voucher) 
2. Import into destination country (Importation Voucher) 
3. Re-export from the destination country (Re-exportation Voucher) 
4. Re-importation into the UK (Re-importation Voucher) 

Your vouchers must be completed and signed before you give your Carnet to the relevant Customs, they will then stamp the voucher and retain it for their record. They will also stamp and complete the matching counterfoil which stays with the Carnet as a record for the traveller. 

If the person travelling with the goods is not listed in Box B of the Front Cover, then the Carnet Holder must prepare and sign a Letter of Authorisation that states the full name of the person that will be using the Carnet. Letter must be signed by the same person that signed Box J on the Front Cover. If you are using a haulier to ship the goods, the name section for the authorized person can be left blank and the haulier will need to insert the name of the driver in the letter once the driver is known. 

Note if flying: 

Departure - make sure the Carnet is processed by Customs before the goods are checked in (as Customs will need to see the goods). In most passenger terminals, Customs can either be found at the VAT reclaim desk or a dedicated Customs desk. 

Arrival at destination - go to the red channel / goods to declare and present your Carnet and goods to the officer. Make sure you have completed + signed the Voucher before handing the Carnet to the Officer.

Information coming soon

Information coming soon

There are two parts to the cost of a Business West ATA Carnet:

• The ATA Carnet issue fee.
  • We have member and non-member rates
  • We also offer a 15% discount to registered charities
  • ATA Carnet price lists
• The ATA Carnet security fees. These vary depending on what countries you are travelling to, how long you are travelling for, the total value of the goods you are taking, and the type of goods you are taking.
• Work out the cost of your ATA Carnet 

The Carnet Guarantee is not insurance for the Carnet holder, or the items listed on the Carnet, but is security for the Chamber/issuing body. Without this in place we, being the issuing body, would be left financially exposed to any potential claim made by foreign customs authorities (claims are made in the event of the Carnet not being used properly, the items being lost whilst in the country of temporary import, etc.).  

• Get an Aviva Carnet Guarantee quote 

Ancillary fees may be applicable. For example: 

• Additional vouchers (not including re-bond)
• Re-print fees
• Cancellation fees
• Pre-check fees

Find out more in our ATA Carnet price list

• Carnets are valid for up to 12 months. Make sure to include ALL countries on your itinerary when making your application. For example, if you are visiting the EU but may also wish to visit Switzerland and Norway, add them at the point of application to save future administration and costs. 
• Include all possible items on the Carnet general list that you might need for your trip in a 12-month period. You would need to ensure that correct items are declared for each visit. For example, if you're visiting Switzerland first and are only taking the first 10 items on the list, then all declarations for that trip would have to show 1-10 for the items declared. 
• Regular Carnet users can get discounted issuing fees by becoming a member of the issuing Chamber of Commerce, in this case Business West.

1. Details of the Carnet holder (this is the company that is responsible for any payments if the Carnet is misused). 
2. Information regarding the person(s) who will be travelling with the goods. 
3. What the intended use of the goods is. 
4. List of the goods that are being taken (general list). These items will need to be individually listed with a specific description (i.e. make and serial number) along with the weight and value of the goods. Read our Guide to compiling your general list.

General requirements: 

• Goods must be individually itemised (I.e. make or serial number) with their weight and value. Goods that are grouped together must have identical descriptions. 
• Goods cannot be described using their packaging (I.e. a carton of...) however you can include the packaging in the description of your goods. For example, 4 Sennheiser MD431II Profipower microphones s/n 1234, packed in a box. 
• Toolkits can be itemised as a “toolkit” if they are hand tools but must show its weight. The number of tools in the set must be stated if the value of the kit exceeds £150. Electrical tools must be itemised separately as the term “toolkit” only refers to non-electrical hand tools. 
• Cables can be described as a “set of cables” with the number of pieces being 1. 
• Electronic items will all need a serial number to be included in the description. If there is no serial number, please state NSN (No Serial Number) at the end of the description. 
• Values for the individual goods must be the retail value of a new item. Please state the replacement value if the goods are used. 

Take a look at our Guide to compiling your general list.

No. Once a Carnet has been issued you are not able to add any extra items to the approved list. 

You are only able to put consumable goods on your Carnet if they are being exhibited at a trade show or exhibition (this excludes alcohol, fuel, and cigarettes, which must be declared separately). You will need to specify that these consumables will be displayed at this trade show or exhibition and will be re-imported into the UK afterwards. Any consumables that are not going to return to the UK CAN NOT go on a Carnet. You will need to use OPR (outward processing relief) or IPR (inward processing relief) for goods that are intended for processing or repair.

Commercial samples include goods that are going to be shown or demonstrated to customers without being sold. This could include clothing, IT equipment, furniture etc.  

This could be display stands and associated equipment, art, jewellery, IT equipment, manufacturing equipment, or clothing. Anything non-consumable that is intended to be presented to others at a trade show or exhibition. 

These items will be the tools and equipment needed for a commercial activity abroad. For example, production equipment, racing vehicles, touring instruments etc. You can also include horses on an ATA Carnet.

There are currently over 80 countries and territories that are part of the ATA Carnet system.

Each country on the ATA Carnet scheme may have specific requirements. Contact our specialist ATA Carnet team to find out about the country/countries you want to travel to. 

ATA Carnets were not previously needed for UK businesses travelling into other EU countries, but since 1st January 2021 and the end of the Brexit transition period, firms can choose to use an ATA Carnet when transporting goods temporarily into EU countries or transferring them through the EU to non-EU or other countries. Using an ATA Carnet will enable your goods to move duty free and avoid delays and extra costs at the border. 

Hand carried goods / goods in baggage (or goods driven in private vehicle):  

There are differences in the interpretation of the rules by customs in each member state visited, therefore, we recommend one of the three following options when visiting EU with hand-carried goods for a commercial activity*: 

1. Contact the receiving Customs in advance and query if a Carnet will be required for the goods you are carrying in your baggage*. 
2. Get a Carnet for your 1st visit, use the red channel at the destination and ask the receiving Customs if Carnet will be required for future visits. 
3. Obtain a Carnet for the goods for each visit – this would provide certainty each time. 

When adopting options 1 or 2 please share any information obtained with the Business West Carnet team, so we can update this guidance for the benefit of future visitors to the EU.  

*Currently French customs are requesting ATA Carnets for any goods used in a professional or commercial capacity (whether hand-carried or not), hence, we would recommend getting a Carnet for the EU for anyone passing through France or visiting France in a commercial capacity. 

Note1 - there are indications that ATA Carnets may not be required for hand-carried music instruments for the EU. Individual customs officers are, however, within their rights to request security to be deposited for high-value items. We suggest that you contact the receiving customs in advance and check if there are any specific requirements for that Member State (or obtain a Carnet for the first visit and check the requirements when crossing the border (red channel)). If you are a member of FAC, ISM or MU, then you should speak to them first if you are planning to apply for a Carnet.

Note2 - Any musicians that may also be performing in non-EU destinations will most likely need a Carnet for those destinations (in which case it is also worth including EU into the Carnet itinerary). 

Carnet Holders driving to EU (via Kent) in a personal vehicle or van must report to Sevington both outbound and on return. Stop 24 is now only open to registered operators.  

Eurostar (St Pancras) - Carnet Holders leaving UK by Eurostar should notify Border Force in advance by calling +44 (0) 20 7841 6410. 

Goods shipped against transport contract (i.e. by haulier) or in a company vehicle:  

We would recommend getting a Carnet for any goods that are being moved against a transport contract or tools of trade transported in a company vehicle. 

The driver will either need to be listed in the Box B of the Carnet or carry a Letter of Authorisation signed by the director of the company stated in Box A of the Carnet (field showing the name of the authorised representative can be left blank for the Haulier to complete once they have allocated the driver). Carnet Holders using the Haulier must complete the Exportation and Importation Voucher (section F) before the goods are collected from their premises and leave signature to the driver. Before heading back to the UK, Re-exportation and Re-Importation Vouchers should be completed with the signature left to the driver.  

Driver must sign the Section F of the relevant Voucher before handing the Carnet over to Customs.  

Hauliers must register for GVMS where applicable, please click here to find out more. 

Hauliers must use the pre-notification facility (note that IBFs Inland Border Facility can only process Carnets for Dover, Euroshuttle and Holyhead - for other ports, go to the port directly and use facilities there). 

An ATA Carnet is not required; however, a customs declaration will need to be completed. Click here for further information.

If I live in Northern Ireland, will I require a Carnet to move goods temporarily south of that border into Ireland? The Good Friday Agreement and the UK/EU trade agreement means that goods should be able to move freely between NI and the Republic of Ireland, so no Carnet is required.

For further information on moving goods into Northern Ireland please see the following information, which our Export Documentation team has compiled: Hand carried goods or goods driven in a personal vehicle:

• These goods can be declared for temporary admission using a form C108 (with the exception of horses intended for racing or commercial activities. Horses can go on an ATA Carnet) or;
• Duplicate List (prepare 2 copies of the Goods List - including full description of items, quantities and serial numbers + a completed form C&E1246)

Goods moved by freight forwarders or FPOs:

• These goods can either be declared via Customs Declarations or use an ATA Carnet
• GVM is required for any vehicles over 7.5t (empty or loaded)

Guarantee % - If a Carnet is required then the security rate fee is 20% of the goods value (effectively to cover the cost of VAT)

Northern Ireland ports endorsing Carnets:

1. DAERA facility- Duncrue Street, Belfast, BT3 9BJ is manned 24/7 by Border Force staff and accommodates Carnets

2. Shed 66 at Larne Port is also manned 24/7 and is used for both inbound and outbound movements

3. Warrenpoint is the 3rd site processing Carnets

The above ports can be contacted by the following email bfportteam@homeoffice.gov.uk (pre-notification is not required)

Northern Ireland Airports endorsing Carnets:

1. Belfast City operating hours will be changing imminently due to the withdrawal of flights. Carnets and goods can be taken to Belfast Docks due to the proximity (or prenotify BFPortteam@homeoffice.gov.uk to confirm if officers will/can be on site)

2. Belfast International is 24/7, but only has Border Force at the International Arrivals hall. There is no presence at Domestic Arrivals, so advance notice to BFDutyOfficer@homeoffice.gov.uk is required. Upon arrival, ask the Information

Desk (located at Domestic Arrivals) to notify Border Force

If the goods are returning to GB via NI, then re-exportation will also be done at NI (or ROI if flying from a ROI airport).

Goods owned by a NI company/individual and located in NI do not need a Carnet for EU. NI residents or companies that require a Carnet for travelling to non-EU destinations must apply for a Carnet with the Northern Ireland Chamber.

For further information on moving goods into the Republic of Ireland (European Union): Goods moving to the Republic of Ireland (via Northern Ireland):

• We would recommend using ATA Carnets for temporary admission to ROI
• Any Carnets passing through NI en-route to ROI must be endorsed in NI (this will include Validation, Exportation and Importation). There are no Inland Customs Facilities on the ROI side after crossing from NI so it is important to get everything endorsed in NI
  

Pre-Boarding Notification (PBN) Required

• Hauliers shipping the goods to Ireland will need to apply for PBN online
• Carnet holders driving to Ireland in a company vehicle will have to obtain a Preboarding Notification number (PBN) inbound and outbound by emailing CustomsPBN@revenue.ie with the following details:
  • scan of the ATA Carnet
  • front cover and General List and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN number by email

Getting the Carnet Processed at Customs Republic of Ireland:

• If travelling from Holyhead to Dublin by ferry it is best to pre-notify UK (bfholyhead@homeoffice.gov.uk) and Irish Customs (nchfrontdesk@revenue.ie) at least 24 hours in advance of travelling (state your vehicle registration no, Carnet no and date and time of departure)
• Carnet Holders driving a company vehicle must obtain a pre-boarding notification number PBN inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the Carnet Front Cover and General list and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN no by email. Hauliers will need to apply for PBN online

Leaving UK:

• Go to Roadking Truckstop, Parc Cybi, Kingsland, Holyhead, LL65 2YQ to get your Carnet stamped. *You can also use inland sites at Birmingham or Warrington

Entering Ireland (Dublin Port):

• Go to goods to declare area

Returning to UK:

• Go to the Border Force freight shed (best to ask for directions at the port).

Leaving Ireland (Dublin Port):

• Cars and vans go to T7 section after the tunnel or New Custom House, Promenade Road (beside the Circle K roundabout). Opening hours 8 a.m. – 22.00 p.m. phone 353-1-8776208. Freight goes to Terminal 11, Bond Drive Extension - Customs can be found in a portacabin. Opening hours 24/7

Dover and Eurotunnel:  

• Holders driving to EU in a personal vehicle or a van must must report to Sevington both outbound and on return. Stop 24 is now only open to registered operators.  

• Hauliers / freight forwarders must use pre-notification facility (note that IBFs Inland Border Facilities can only process Carnets for Dover, Euroshuttle and Holyhead - for other ports, go to the port directly and use facilities there). 

Eurostar (St Pancras) - Carnet Holders leaving the UK by Eurostar should notify Border Force in advance by calling +44(0)20 7841 6410. 

Holyhead - if travelling from Holyhead to Dublin by ferry it is best to pre-notify the UK and Irish Customs at least 24hr in advance of travelling (state your vehicle registration no, Carnet no and date and time of departure). 

1. Leaving UK via Holyhead - go to Roadking Truckstop, Parc Cybi, Kingsland, Holyhead, LL65 2YQ to get your Carnet stamped (you can also use inland sites at Birmingham or Warrington) 
2. Entering Ireland (Dublin Port) go to goods to declare area 
3. Leaving Ireland (Dublin Port) - cars and vans go to T7 section after the tunnel or New Custom House, Promenade Road (beside the Circle K roundabout). Opening hours 8 a.m. – 22.00 p.m. phone 353-1-8776208. Freight goes to Terminal 11, Bond Drive Extension - Customs can be found in a portacabin. Opening hours 24/7 
4. Returning to UK go to the Border Force freight shed (it is best to ask for directions at the port)  
   
   

PBN (Pre Boarding Notification) is mandatory for ROI - Carnet Holders driving a company vehicle must obtain a pre-boarding notification number PBN inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the Carnet Front Cover and General list and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN no by email. Hauliers will need to apply for PBN online. 

Northern Ireland - Ports: 

• DAERA facility- Duncrue Street, Belfast, BT3 9BJ is manned 24/7 by BF staff and accommodates Carnets 
• Shed 66 at Larne Port is also manned 24/7 and is used for both inbound and outbound movements 
• Warrenpoint is the 3rd site processing Carnets 
  
  

The above ports can be contacted by the following email: bfportteam@homeoffice.gov.uk (pre-notification is not required)    

Northern Ireland - Airports: 

• Belfast City operating hours will be changing imminently due to the withdrawal of flights.  Carnets + goods can be taken to Belfast Docks due to the proximity (or pre-notify BFPortteam@homeoffice.gov.uk to confirm if officers will/can be on site) 
• Belfast International is 24/7, but only has BF at the international arrivals hall. There is no presence at domestic arrivals, so advance notice to BFDutyOfficer@homeoffice.gov.uk is required (upon arrival, ask the information desk (located at domestic arrivals) to notify Border Force) 
  
  

ALL OTHER UK OFFICES PROCESSING CARNETS (pre-notification is not required for airports - use VAT reclaim desk before checking in and red channel on arrival). 

It is essential know how many exits, visits and transits you are going to make when you start your ATA Carnet application. These will dictate how many vouchers are issued with your physical ATA Carnet, or how many travels you can create if your Carnet is a Digital eATA Carnet.

You can work these out based on your itinerary.

• Exits refer to the number of times you will be exiting the UK with your goods on the Carnet within the Carnet’s validity.
• Visits refer to the number of times you will be visiting (importing) the goods into overseas countries.  
• Transits refer to how many times you will be moving through a country on route to your destination. 

For example:

You are leaving the UK, transiting through France on route to import the goods into Switzerland.

You will need 1 Exit (leave UK), 1 Transit (through France) and 1 Visit (import to Switzerland). 

Yes, you can take any combination of goods on your General List. However, only the items declared on your Carnet vouchers/counterfoils can be taken. If you have split consignments, you must ensure you have enough vouchers for your planned itinerary. Please note, some countries don't accept split consignments.

Agents applying for a Carnet – To allow an agent to apply for a Carnet you must supply the Chamber of Commerce with a letter authorising them on your company letterhead. 

Agents using the Carnet – Agents can use a Carnet on your behalf, but you will be responsible for any declarations made. You must include the name of the agent / representative in box B of your Carnet and supply a letter authorising them on your company letterhead. 

A UK company must be the official Carnet holder and the holder is responsible for the goods and they remain financially liable at all times. If goods are left with or used by a foreign company unsupervised, the country’s customs agency are likely to interpret this as goods being hired out, which constitutes Carnet misuse. If you need to either hire goods out abroad or leave the goods unattended then this will need to be approved by the foreign Customs. 

Yes, you will need to ensure you have the relevant export and import licences for each of the countries you visit or cross during transit. For more information please contact: 

• Export Control Organisation, E: eco.help@trade.gov.uk  
• Arts Council, E: elu@mla.gov.uk for art and antiques

No. A Carnet can't be emailed. It is an official customs document that must be prepared for you by an issuing body, in this case Business West.

ATA Carnets are valid for 12 months from the date of issue. In some cases it may be possible to extend your goods stay beyond 12 months. Please contact the Business West Carnet team to discuss the likelihood of a replacement Carnet.

You can apply for additional vouchers by contacting Business West.

Some customs authorities allow extension of the temporary admission by accepting replacement Carnets (note that replacement must be issued before the original Carnet expires). The key thing here is to contact the Carnet team BEFORE the Carnet expires!

Replacement Carnets are issued by the Chamber that issued the original Carnet. The new Carnet must be validated by the National Carnet Unit before being used abroad. The holder must present both the new and existing Carnet to the host customs to close off the original Carnet and transfer liability to the replacement Carnet.

Your Carnet should be a prized possession when travelling overseas temporarily. However, if your Carnet has been lost or stolen, then you will need to request a substitute from the original issuing Chamber, in this case Business West. The substitute will be an exact duplicate of the original. A fee will incur for re-issue. 

Some key points to remember are:

• A substitute Carnet will be identical to the original, so the details in boxes A, B and C of the Carnet and the general list will be unchanged.
• The issue date and validity date will also be identical to the original.
• The Carnet number remains the same as the original ATA Carnet but it will have an (s) in brackets next to the Carnet number.

Contact the Carnet team for more advice.

If your Carnet is lost after your trip, contact the Business West Carnet team. You may require a Certificate of Location to prove the goods have been re-imported back into the United Kingdom. Charges will apply.

If your goods are lost or stolen, this should immediately be reported to the appropriate foreign customs authority and the police. You should also acquire a police report. This is for insurance purposes as it is likely customs will apply charges due to the non-re-exportation of your goods listed on the Carnet.

If your goods are damaged but repairable, they should be brought back to the UK as long as re-exportation from the country you are in and re-importation back into the UK are endorsed by customs. If your goods are irreparable, customs may allow them to be destroyed under their control. This must be reflected on the Carnet re-exportation Counterfoil and the voucher should be held by customs. Charges from customs may apply.

Your Carnet needs to be returned to Business West before its expiration date. You should take copies/scan your ATA Carnet, BEFORE you send it to us. We also recommend sending the Carnet to us by special delivery or courier to ensure it is not lost. Please post it to this address: 

Carnet Team

Business West 

Leigh Court Business Centre 

Pill Rd, Abbots Leigh 

Bristol BS8 3RA

You should contact the National Carnet Unit to request a Certificate of Location. Their email address is atacarnetunit@hmrc.gov.uk 

If your shipment came back via seaport or Roro port, you can contact the Border Force at that Customs office to check if they would be prepared to endorse the Carnet retrospectively. In this case you would need to bring the goods listed on the Carnet with you for inspection if Border Force accept your request. Retrospective Carnet endorsement is not usually possible at airports as Border Force can usually only be reached in the arrival's hall. 

The Carnet must then be sent back to Bristol Chamber of Commerce (preferably via special delivery or courier to ensure it is not lost). You should also keep scanned copies of any Counterfoils endorsed by Customs. 

Please note: effective from 1st March 2023, Certificates of Location (which are currently issued as paper documents and sent by post), will be emailed to applicants as scanned documents. The format of the Certificate will remain unchanged and each document will be scanned in colour and contain a HMRC stamp and signature. 

When you are exporting out of a UK port a GMR (Goods Movement Reference) is often required, which essentially allows you to declare your goods in advance of travelling on HMRC’s Goods Vehicle Movement System (GVMS). The advantage of this is that pre-lodging your declarations allows for faster customs clearance. You present the GMR to the carrier (ferry, shuttle train) to prove that all the goods have pre-lodged declarations in place and then get on with your journey! It is necessary to have a GMR in both directions when exiting the UK and returning to the UK. It is important to note that GMRs also apply to personal cars and vans, not just hauliers. 

• Check which ports require pre-lodged declarations
• To obtain a GVM number to get the goods through customs
  
  

Get a GMR.

The National Carnet Unit (NCU) is a branch of HMRC that deals exclusively with Carnets. Contacting NCU should only be for the following reasons: 

• Your goods have returned to the UK but have not been endorsed upon re-importation. You will need a Certificate of Location. 
• You have a substitute or replacement Carnet that needs to be validated before being sent abroad to be with your goods. 
• You are holding a non-UK Carnet and it is about to expire. You will need to request an extension of your stay from NCU. 
• You are holding a non-UK Carnet with your goods currently in the UK and you wish to divert them to home use (importing them into the UK permanently).

Contact the Business West Carnet team for further help.

A Certificate of Location is a document issued by the National ATA Carnet Unit, and is used to prove the whereabouts of the goods listed on an ATA Carnet.

It is essential to obtain a Certificate of Location if your Carnet has not been stamped correctly. This is because you need to be able to provide evidence that the goods returned to the UK if foreign customs make a claim. 

If you notice that your ATA Carnet has not been stamped correctly by customs, please get in touch with the Business West Carnet team immediately.

Please note: effective from 1st March 2023, Certificates of Location (which are currently issued as paper documents and sent by post), will be emailed to applicants as scanned documents. The format of the Certificate will remain unchanged and each document will be scanned in colour and contain a HMRC stamp and signature. 

If your Carnet is lost or stolen then you will need a Substitute Carnet. If it is due to reach its expiry date before all the goods return to the UK, then it's a Replacement Carnet. The infographic below should help you understand the steps to take in each case. Download our helpful infographic 

subsitute_or_replacement_infographic_final.pdf

subsitute_or_replacement_infographic_final.pdf

subsitute_or_replacement_infographic_6_august_800.jpg