Applying for an ATA Carnet
This section explains how to apply for an ATA Carnet in the United Kingdom.
ATA Carnets are issued in the UK by the network of Chamber of Commerce listed on the UK National ATA Carnet organisation website. Applications are made through the online Carnet issuing system operated by each chamber.
ATA Carnets have started transitioning to a digital format. Digital Carnets aim to simplify administration and will replace paper Carnets. Paper Carnets are printed by the chamber and either posted to you or collected from the issuing office. Allow time for printing and postage. Digital Carnets are downloaded using the ATA Carnet app.
The application process remains the same however, the type of Carnet issued (paper or digital) will depend on the destination. The issuing chamber will provide instructions as to how and where each type of Carnet should be used.
You can read more information on digital ATA Carnets in this handbook.
When you apply you must provide detailed information about the:
- holder
- representatives
- goods
- details of the trip
The issuing chamber uses this information to prepare the Carnet and to calculate the security required.
Holder and authorised representatives
The Carnet holder is responsible for any customs debt incurred if the Carnet is misused. You must provide the holders name and address and identify anyone authorised to present the Carnet abroad.
If an agent or haulier will apply for or use the Carnet on your behalf, you must give written authorisation. The representatives name should appear in box B of the Carnet or on the Letter of Authorisation, produced on the holders letterhead.
Intended use of the goods
You must describe how the goods will be used.
For example:
- exhibition goods
- professional equipment
- commercial samples
This affects the categories under which the goods may enter certain countries.
Events — permits and participation letters
When vehicles are taken abroad for an exhibition, you should supply a copy of the exhibitor’s permit for non-European events.
For racing, test-driving or support vehicles you must provide a race participation certificate or letter from the organisers if the event is outside Europe.
Specially adapted vehicles, such as broadcasting vans or exhibition trailers, can be covered by a Carnet but built-in equipment must be listed separately.
Travel itinerary
You must outline every country the goods will enter and the order of travel, including intermediate countries used for transit. Each movement requires a set of vouchers. Exits from the UK are counted separately from visits or transits.
For example, travelling from the UK to the USA and Canada without returning home needs one exit: one visit to the USA and one visit to Canada. Driving to Switzerland would require one exit from the UK, 2 transits through the EU and one visit to Switzerland.
You cannot add new countries once the Carnet has been issued, so you should include all possible destinations for the 12 month period.
Detailed list of goods — ‘general list’
The general list describes the goods in detail so customs can identify them. It is printed on the back of the green cover and on each voucher. It must be completed before the Carnet is issued.
The general list forms part of the guarantee to foreign customs that the same goods will be re-exported. Inaccurate descriptions increase the risk of delays, inspections or duty claims.
All items must be listed individually with:
- a description — make, model
- a serial number, or NSN (no serial number)
- weight
- value — retail values for new goods or replacement values for used goods
You can read more detailed information about the general list of goods in this handbook.
An ATA Carnet comprises of a cover and colour coded vouchers:
- yellow — for export from the UK and reimport into the UK
- white — for import into and re-export from foreign countries
- blue — for transits
Each voucher corresponds to a movement and must be stamped by customs at that stage. When planning your itinerary, you need to count:
- exits — every departure from the UK
- visits — each country where the goods will be used
- transits — countries crossed enroute (for example, driving through France to Switzerland)
The issuing chamber will be able to advise on the correct type and quantity of forms based on the itinerary.
If you are uncertain, you can add extra sets of exits, visits and transits. You can purchase additional voucher sets later if the Carnet is still valid. However this may require an additional payment under the Carnet Security Scheme.
Paper ATA Carnets
Once issued, a paper ATA Carnet contains a fixed number of vouchers based on your itinerary.
If you run out, extra voucher sets may be purchased while the Carnet is still valid. Additional security charges may apply if the new trip involves different countries or extends beyond the original security period.
You cannot add new goods after issue, so ensure the general list covers everything you might transport in the next 12 validity period.
Digital ATA Carnets
For digital ATA Carnets, movement records are created electronically within the ATA Carnet app, so additional ‘digital vouchers’ can be generated as needed without issuing new paper sheets.
However, itinerary and validity limits still apply, and users should plan their intended movements in advance to avoid exceeding the approved guarantee period.
Guarantee function and purpose
ATA Carnets act as a guarantee mechanism under the ATA Convention.
They assure foreign customs authorities that all import duties, taxes, and potential penalties will be paid if goods are not re-exported within the Carnet’s validity or if the Carnet is misused.
The guarantee is not insurance for the Carnet holder. It protects the issuing chamber, and the National Guarantee Organisation (NGO) against customs claims arising from non-re-export or misuse.
Under the ATA Convention, the NGO may become liable for up to 110% of the duties and taxes due, depending on the country’s rules.
ATA Carnet security forms and options
UKNATACO recommend certain security options as guarantee types. Individual issuing chambers may limit the guarantee products they offer. These options are not HMRC policy requirements and are provided solely to support user understanding.
The recommended security options are:
- Carnet Security Scheme (CSS) — LCCI’s in-house alternative to deposits, funded through a non-refundable premium
- cash deposit or banker’s draft — refundable based on a percentage of goods’ value and held until the Carnet has been discharged or until the LCCI’s liability to foreign Customs expires (up to 33 months from the issue date)
- bank guarantee —a formal undertaking from an approved bank or insurer to the issuing chamber, promising that if a trader does not pay the customs duties, import VAT, or excise due after using certain customs procedures, the bank will pay the debt on their behalf
- insurance cover — some chambers allow applicants to provide insurance-based cover
- continuing guarantee — rolling cover for frequent users who lodge one annual guarantee
Calculating and holding the ATA Carnet security
Carnet security is calculated and held according to the operational requirements of the UKNATACO.
These practices are designed to ensure the NGO can meet any customs claim raised by foreign authorities.
Typical issuing chambers practice includes:
- Carnet security covers the highest rate of duty, VAT and a 10% penalty in any country on the itinerary — based on the goods type, value and country visited
- CSS fees are set by the insurers — based on the security amount, country risk profile and duration (2, 6 or 12 months)
- deposits are refunded once the Carnet is returned to the issuing chamber and discharged — if the Carnet is misused, the deposit may be retained for up to 33 months in line with the period foreign Customs can submit claims
Refunds and continuing guarantees
Refund practices (for cash deposits, bank guarantees, or CSS premiums) are determined by the issuing chamber and NGO, not by HMRC.
CSS premiums and admin fees are non‑refundable. Frequent Carnet users can use a continuing guarantee to cut down security admin and costs by avoiding repeated checks, paperwork, and security releases for each Carnet.
Discharging the ATA Carnet and releasing security
If foreign goods are diverted to home use — meaning they are released from a customs procedure into free circulation in the UK — a customs declaration must be completed and any import duties and VAT paid.
The Carnet and a copy of the customs entry, MRN and supporting commercial documents, must be sent to the National Carnet Unit (NCU) so that they can endorse the re-exportation counterfoil.
Security is released once the issuing chamber has confirmed full Carnet discharge in accordance with ATA Convention rules and LCCI and NGO administrative procedures.
Claims and penalties
Customs authorities can make a claim if a Carnet is misused. Claims may be lodged up to 12 months after the Carnet expires, so the overall liability period can reach 33 months.
Typical reasons for claims include:
- unstamped or missing vouchers
- goods overstaying the authorised period
- incorrect declarations or goods sold abroad
The chamber will issue a sequence of letters (often labelled GEN 1, A, C, I, G and H) requesting proof of re-export or payment. Failure to respond may result in the chamber paying customs and recovering the amount plus penalties from the holder.
Acceptable proof includes:
- the reimport voucher
- a Certificate of Location from HMRC’s National Carnet Unit
If the goods remain abroad, the Carnet holder must pay the duty in the country of temporary admission.
To minimise the risk of claims when using an ATA Carnet, it is important to adhere to the following best practice guidelines:
- complete and sign each voucher before handing it to customs; ensure the counterfoil is stamped
- close transit vouchers when leaving a transit country
- keep copies of all Carnet pages for at least 33 months
- observe time limits set by host customs and request extensions if necessary
- ensure your security cover remains valid for the entire period you will use the Carnet
- consider a continuing guarantee if you regularly use Carnets
For more information on LCCI and UKNATACO see the Further Resources in this handbook.