How to Use an ATA Carnet
An ATA Carnet comprises a front and back cover, within which are counterfoils and vouchers. The vouchers are kept by customs at each point to keep a log of the movement of the goods. The counterfoils are stamped by customs and remain within the carnet document to act as the carnet holder’s receipt evidencing the movement of the goods.
1. Covering Pages:
These pages contain comprehensive information about the goods, users, issuance details, the guaranteeing associations, and notes regarding usage. It is imperative to keep these pages within the Carnet at all times.
2. Counterfoils:
Counterfoils serve as crucial evidence in case duties and taxes need to be claimed at a later stage. Therefore, it is essential to ensure that the counterfoils are properly stamped by Customs and are securely stored within the Carnet acting as your receipt showing movement of the goods throughout its journey. There are three types of counterfoils, distinguished by colour:
Yellow: Exportation/Re-importation (stamped by UK customs)
White: Importation/Re-exportation (stamped by Foreign customs)
Blue: Transit (stamped by Foreign customs)
3. Vouchers:
Vouchers are used for Customs declarations and guarantees. They are detached from the Carnet and retained by Customs. There are five types of vouchers, each associated with a specific purpose:
Yellow Exportation Voucher (for UK customs on exit from UK)
Yellow Re-importation Voucher (for UK customs on return to UK)
White Importation Voucher (for Foreign customs on entry into Foreign Country)
White Re-exportation Voucher (for Foreign customs on exit from Foreign Country)
Blue Transit Voucher (for transit through)
Each voucher is followed by a general list of the goods being transported
Authorised Carnet Use
The authorised representative will be responsible for obtaining Customs stamps at the relevant points throughout the journey. Should any discrepancies arise along the way, for example; the Carnet hasn’t been stamped or the goods stay in the visiting country beyond the expiry or agreement date then a claim may potentially be put forward by foreign customs. In this scenario, the carnet holder will be liable if suitable supporting evidence cannot be provided to Customs.
Application checklist:
An ATA Carnet must be issued in the name of a permanent UK resident or UK-registered company. The Carnet holder can travel themselves or alternatively appoint a freight agent, transport company, or representative.
Key information required for each Carnet application:
Details of carnet holder and their authorised representatives
List of countries you intend to visit using the carnet as well as transiting through
Validity (2, 6, or 12 months)
Clear descriptions of items to be listed under the carnet, including brand names and model/serial numbers (if applicable), as well as quantity, value, and country of origin for each item and total weight.
Purpose for which your goods or equipment are being temporarily exported to visiting countries
Additional information may be required for certain goods, and the team will be able to advise you as to whether this applies to your Carnet.
Carnet Holders
As the Carnet holder, regardless of whether you own the goods or not, you will be held responsible for any customs charges that may become due if you do not adhere to the following:
Use the goods correctly and in accordance with the Carnet rules
Re-export the goods from the country you visit within the relevant time frame for which the carnet has been issued for
If you are shown as the Carnet holder, you must also ensure:
The Carnet holder, or authorised representative on their behalf, presents the Carnet to Customs for stamping each time the goods enter or leave a country or Customs territory (visits to the EU will only require the carnet being presented to customs on entry to the first and exit from the last EU country visited)
Customs remove the relevant voucher at Customs point and stamp the corresponding counterfoil
Inform Customs if any of the goods have been sold or if only certain items on the Carnet list are being exported/imported
You keep copies of the full Carnet document and can provide the Carnet and your goods to Customs when required.
The carnet is returned to us once it has been finished with so that we can take a copy for our records and pass it forward to the Chamber of Commerce for discharging.
Most importantly, the responsibility and liability of the Carnet lie with the Carnet holder. It is vital that the Carnet and goods return to the UK within the issued time frame of that Carnet along with the relevant customs stamps. If an extension is required, this will need to be requested well in advance of the Carnet expiring.
Once the Carnet has been issued, we can either arrange a courier, post it out to you via Royal Mail next-day guaranteed delivery, or alternatively, you are welcome to arrange a collection from our office.
Contact our team for advice and support on how to apply for, obtain, and use an ATA Carnet.