Loss, theft and damage
This section provides information on goods that are lost or stolen, destroying goods covered by a Carnet and lost or stolen Carnets.
Each country may treat lost or stolen goods differently. Some may ask you to pay duty as if they were permanently imported. Consider whether your insurance covers this risk.
Goods lost or stolen in the UK
If the loss happens in the UK, contact the National ATA Carnet Unit (NCU) and quote the Carnet’s serial number. Unless the goods are found and returned under cover of the Carnet, customs duty and import VAT will be payable.
When leaving the UK after a loss or theft, present the Carnet to a customs officer so they can stamp the re-export voucher and counterfoil with the reason for non-export.
Goods lost or stolen abroad
If goods are lost or stolen abroad, you must inform the local customs authority and the local police. Keep any police reports as evidence.
If the physical Carnet document is lost or stolen, contact the issuing association to see if a substitute Carnet can be issued and contact customs in the country where the goods are located to check if they will accept a substitute.
If the goods are in the UK, contact the NCU for advice.
Read more on substitute Carnets in this handbook.
Before destroying goods covered by a Carnet, you must obtain permission from the customs authority in the country where the goods are located.
If the goods are in the UK, contact the NCU at least 5 working days before destruction. Provide details of which goods you will destroy, where and when the destruction will take place and who will carry it out.
You will receive a certificate or letter of destruction. Customs charges may be due on the waste depending on its commodity code.
Read the guidance on Destroying goods listed on an ATA Carnet if duty on the wase is payable.
Always have the Carnet endorsed on departure after destruction. Customs will note the destruction on the re-export voucher and counterfoil. Digital Carnets have the same fields as a paper Carnet so the same information can be recorded.