Legal and regulatory framework
Information about the legal and regulatory framework of ATA Carnets.
ATA Carnets operate within international agreements, but they must also follow UK customs law.
The international agreements standardise how different countries’ arrangements for temporary admission and Carnets work.
These agreements establish the ATA Carnet as a standard international customs document and set the conditions for its use, including the:
- types of goods it can cover
- period of validity
- guarantee chain that secures duties and taxes if the conditions are not met
In the UK, the legal basis for temporary admission, including ATA Carnets, comes from the:
- Taxation (Cross-Border Trade) Act 2018
- Customs (Import Duty) (EU Exit) Regulations 2018
- Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
These set out the legal framework for importing goods temporarily, the conditions for using ATA Carnets and other special procedures, and the consequences if those conditions are not met.
If goods are not re-exported as required, customs debt rules apply. This means duties and taxes may become payable, along with possible penalties.
Issuing chambers must provide monthly statistical returns on Carnets issued and are subject to audits by UKNATACO. All UK issuing staff must pass the UKNATACO Carnet Assessment before they are permitted to issue Carnets. This ensures the guarantee chain is properly managed, and Carnets are issued consistently.
ATA Carnets are one way to temporarily move eligible goods. Other special procedures include, but are not limited to:
- Temporary Admission — for a wider range of goods where a Carnet is not available or appropriate
- Inward Processing — for goods brought into the UK for processing before re-export
- Outward Processing — for goods exported for processing before re-import
- Authorised Use (End-Use) — for goods that qualify for a reduced or nil rate of import duty when used for a specific purpose under customs control
- Customs Warehousing — for storing goods while suspending duties and import VAT
ATA Carnets sit alongside these procedures. ATA Carnets are designed for the temporary movements of eligible goods across borders, where using one international document is simpler than making individual customs declarations.