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ATA Carnet technical handbook

From:
HM Revenue & Customs
Published
1 June 2026
Updated:
1 June 2026 - See all updates

Selling and diverting goods

Information about sale of goods under an ATA Carnet and diverting goods to home use.

Sale of goods under an ATA Carnet

Customs may exceptionally allow the sale of goods, but you must obtain permission and regularise the Carnet properly.

The duty paid receipt number must be written on the re-exportation counterfoil, and a copy of the receipt should accompany the Carnet when you return it to the issuing chamber.

Without customs approval, you will be liable for duty, taxes and administrative charges as well as a penalty.

The Carnet itself states that it may not be used for the sale of goods abroad.

Diverting goods to home use — release to free circulation

Goods imported under an ATA Carnet are intended to be re‑exported. If the holder wishes to retain the goods in the UK (divert them to home use), they must obtain prior authorisation from the National Carnet Unit. If the goods are to be retained in another country, the holder must contact that country’s customs authority to establish whether permission can be granted and how to apply for it.

Diversion should not be used routinely. The NCU may refuse to accept Carnets if they appear to be used as a way to delay paying duty.

Diverting goods to the UK

To divert goods in the UK, you need to make an import declaration using CDS.

To make a declaration you should:

  • use the appropriate procedure code for release to free circulation after temporary admission and the ATA Carnet additional procedure code
  • enter the Carnet reference number as a previous document (‘Z/955/…’)
  • pay the customs duty and import VAT
  • send the movement reference number (MRN) and your Carnet to the NCU so they can endorse and remove the white re-export voucher and counterfoil

Not returning goods to the UK

If you are exporting goods that will not return to the UK:

  • submit an export declaration in CDS
  • send the MRN with the Carnet to the NCU

They will note which goods have not been re‑imported and return the Carnet to you.

Customs charges become due when goods are consumed, destroyed or distributed at events unless they meet specific conditions (for example, samples given away at an exhibition).