Replacement ATA Carnets and extensions
Information on replacement ATA Carnets, requirements of extensions and extra vouchers.
ATA Carnets are valid for up to one year from the date of issue. Once issued, the validity period cannot be changed.
To continue using goods after expiry, you must apply for a replacement Carnet before the original expires.
A replacement Carnet extends the period of validity of the original. The customs authority where your goods are located will decide if they will accept a replacement.
You need to check if you can extend the use of goods abroad when covered by an ATA Carnet.
Using the replacement ATA Carnet
If you receive a replacement ATA Carnet, you should present the replacement Carnet together with the original Carnet to customs before the original Carnet expires. Customs officers will endorse the replacement to extend the temporary admission.
After the original and replacement has been presented to customs, the original should be returned to the issuing chamber of commerce.
Some countries accept replacements automatically, for example, most EU member states. Others require prior approval from their customs authority before they will accept a replacement.
Certain countries may refuse to extend a Carnet under any circumstances.
Always check with the issuing chamber and UKNATACO before travel.
Countries that accept replacement Carnets without prior approval
You can request a replacement directly from your issuing chamber in the following countries:
- Belarus
- Brazil
- Chile
- China
- the European Union
- Hong Kong
- Korea
- Macao
- Pakistan
- Russia
- Serbia
- Singapore
- Sri Lanka
- Switzerland
- Turkey
- Ukraine
- The United Arab Emirates (UAE)
- Vietnam
Countries requiring prior approval
Before a replacement Carnet can be issued, you must obtain approval from the host customs authority.
Countries with this requirement include:
- Australia
- Canada
- Israel
- Mexico
- New Zealand
- Norway
- South Africa
- Thailand
Each country has its own process, you must check the individual requirements.
Countries that do not allow replacement ATA Carnets
The following countries do not allow replacement Carnets:
- India
- Japan
- Morocco
- Taiwan
- The United States
In the United States goods must instead be placed under a Temporary Importation Bond (TIB) before the original Carnet expires. The re-exportation counterfoil must be endorsed by US Customs to transfer liability.
If your Carnet is expiring and you need to extend temporary admission in a country that does not accept replacements, you must either re-export the goods or place them under another customs procedure such as Temporary Importation under Bond (TIB) before the expiry date.
Extra vouchers may be issued if you need more customs movements than originally planned.
They can only be used for the goods already listed on the Carnet and do not extend the Carnet’s validity period.
You should request extra vouchers in good time if you are going to exceed the original allocation
Duplicate Carnets are rarely issued. They are only issued in limited situations, if the:
-
original Carnet is damaged
-
Carnet has run out of space
You need to apply for a duplicate Carnet through your issuing chamber. Additional fees may apply.
Carnets must be returned to the issuing chamber within the validity period to be formally discharged.
If a Carnet is not discharged, the National Guaranteeing Organisation (NGO) may be held responsible for duties and taxes. The liability can be up to 110% of the applicable customs duty and import VAT.
Foreign customs may raise claims for unpaid duties for up to one year after expiry. It can sometimes be longer, depending on national law.
The Carnet holder must provide proof of re-export or duty-paid evidence within the time limits set by customs. The time limit is normally 6 months.