Using the ATA Carnet
This section explains what happens once your ATA Carnet has been issued, and you begin travelling.
An ATA Carnet is only valid for temporary exports. The goods must remain unaltered and be returned to the country of issue.
You must show the Carnet and the goods to customs each time you import or export them or pass through a country. Goods covered by the Carnet cannot be consumed, processed or repaired (other than routine upkeep). Customs may refuse to discharge the Carnet if:
- the descriptions of goods are unclear
- details are changed after it has been issued
Always keep the Carnet intact and never remove counterfoils yourself.
Both the holder and any representatives must ensure the goods are used only in the countries and only for the purposes shown on the Carnet.
Paper ATA Carnet
The paper Carnet contains colour-coded vouchers for each movement. Read more on the Structure and Contents of the ATA Carnet in this handbook.
Each time the goods move you must:
- complete the relevant voucher
- present the Carnet and goods to customs
The officer will stamp and detach the voucher for their records and stamp the matching counterfoil that remains in your Carnet. The steps differ depending on where you are in the journey.
Digital ATA Carnet
Before each movement, the holder must select the relevant goods from their own general list and create a new ‘Travel’.
The ATA Carnet app generates a unique QR code for that ‘Travel’, which must be presented to the customs officers for scanning.
Leaving the UK (temporary export)
Before the first use, the paper Carnet must have its green front cover stamped by HMRC at the customs office where it was issued.
When leaving the UK you must:
- complete the yellow export voucher with the date, port and means of transport and sign the declaration.
- attach the list of goods if it is not already printed on the reverse
- present goods and Carnet — take to the customs office at the port or airport of departure
Before returning the Carnet to you, customs will:
- check the green cover
- stamp and detach the yellow export voucher
- stamp the yellow counterfoil
If the goods are exported as freight, you may also need to include them on a C21e Customs clearance request to clear inventory records. The Carnet must still be stamped by customs. Vehicles leaving via roll-on, roll-off (RoRo) ports or the Eurotunnel, require a Goods Movement Reference (GMR).
Goods arriving in the destination country
Before arriving in the destination country you need to complete box F on the white import voucher. Include the date, port and any declarations required by the country of entry.
On arrival:
- go to the red channel or ‘goods to declare’ channel
- present the goods and Carnet to the foreign customs officer
The customs officer will:
- endorse and detach the white import voucher
- stamp the matching counterfoil
They may note a time limit for re-export on the counterfoil — make sure you leave before this date.
Re-exporting from the destination country
Before departure you need to complete box F of the white re-export voucher. You must list only the items being re-exported at that time.
When leaving the country present goods and Carnet to customs. Before returning the Carnet, customs will:
- stamp and detach the white re-export voucher
- stamp the matching counterfoil
If the goods are leaving the country as freight, you may also need to complete another C21e or local customs clearance request to clear inventory records, quoting the appropriate customs procedure code (CPC).
Re‑importing into the UK
Before returning to the UK you must complete box F of the yellow re-import voucher with details of the port of arrival and the goods being returned.
On arrival to the UK you need to present the goods and carnet to UK customs at the port or airport. Travellers with hand-carried goods should use the red channel or red point.
Customs will:
- endorse and remove the yellow import voucher
- stamp the matching counterfoil
Goods arriving as freight may need to be listed on a C21i form, if the location is inventory linked.
Once all journeys are complete, return the Carnet to the issuing chamber for discharge.
Carnets can be used for transit through participating countries. When transiting you will use blue transit vouchers instead of normal customs documents. The country of export issues the Carnet and it can be used to move goods through participating countries to the final destination. This can make the transit requirements simpler.
Some countries require blue vouchers to cover the movement from their frontier to the office that will endorse your import voucher, or to move goods to and from an exhibition.
Your issuing association can advise which countries need blue vouchers.
You may take any combination of items from your general list. Only the items taken on a particular trip should be declared on the relevant voucher. Clearly write the item numbers from the general list on each voucher.
If you plan to return goods in more than one consignment, you will need separate vouchers for each consignment. You must request enough vouchers before the Carnet is issued or apply for extra vouchers.
Some countries limit how goods can be split. Qatar, United Arab Emirates (UAE) and Vietnam do not allow importation of multiple split consignments. You may take only specific items from your general list, provided those items are re-exported in a single consignment.
Always check country-specific rules with your issuing chamber.
The person travelling with the goods must either:
- be named as a representative on the front cover of the Carnet
- have a letter of authorisation — which must be carried with the Carnet at all times
Goods must be used abroad under the supervision of the UK company named in box A. You cannot leave goods unattended or hire them out without host customs’ approval.
Read more information on the letter of authorisation.
The rules of using the ATA Carnet applies for all methods of transporting your goods. However, additional procedures apply in certain situations.
Air travellers
You must:
- process the Carnet before check-in
- declare goods on arrival
At airports, customs desks are usually located at VAT reclaim desks or dedicated customs counters. You must have the Carnet stamped before you check in your luggage.
Use the red or ‘goods to declare’ channel at the destination and on return to the UK. Complete the relevant voucher in advance and hand the Carnet and goods to the officer for stamping.
Ferry travellers
You must:
- process the Carnet before check-in
- declare goods on arrival
Customs desks are usually located at VAT reclaim desks or dedicated customs counters. You must have the Carnet stamped before you check in your luggage.
Use the red channel or ‘goods to declare’ channel at the destination and on return to the UK. Complete the relevant voucher in advance and hand the Carnet and goods to the officer for stamping.
Road travellers
You must:
- prepare documents before travel — sign the Carnet and ensure each voucher has a list of goods
- prepare a letter of authorisation if the driver is not named on the Carnet
- provide a Goods Movement Reference (GMR) when leaving and returning to the UK if travelling through roll on roll off (RoRo) freight routes or transporting goods under a transport contract
- provide a Pre Boarding Notification (PBN) when travelling to and from Ireland
- complete the import voucher and have it stamped on arrival abroad
- complete the re-export voucher and get it stamped before departing abroad
- complete the yellow re‑import voucher and present the Carnet and goods at the Inland Border Facility (IBF) or customs desk upon return to the UK
If you are passing through another Carnet country on the way to your destination, you may need to complete a blue transit voucher.
Customs clearance forms
A Customs clearance request, C21i or C21e, is not a customs declaration but is used to facilitate the release of goods from customs control where a full customs declaration is not required.
Read the Additional forms and procedures section of the handbook for more information on customs clearance requests.
An ATA Carnet replaces the requirement for a customs declaration each time the goods cross a border (import and export). When goods enter or exit the UK through an inventory linked port, where inventory provides a facilitated release, this can be actioned, otherwise a C21i or C21e would be required.
If goods are entering or leaving through a Goods Vehicle Movement Service (GVMS) port, a C21i or C21e is not required. The Carnet number must be declared on a Goods Movement Reference (GMR).
You can read a list of ports using the Goods Vehicle Movement Service.
Where the goods enter or exit through a non-inventory linked port or non-GVMS port, a C21i or C21e is not required.
In each scenario the ATA Carnet must be presented for endorsement to Border Force at the UK border location.
Permits and licences
A Carnet is not a substitute for licences or certificates. Where goods are subject to licence and enter or exit the UK through an inventory linked port, the appropriate Customs Declarations Service (CDS) Additional Procedure Code (APC) for licensable goods must be declared. (for example, CITES permits for protected species or export licences for controlled goods),
Read more information on:
If you decide to leave some or all of the goods abroad, you must contact the customs authority in the country where the goods will remain and complete any documents they require. They will note on the Carnet which items are not being returned.
You must also complete a:
- retrospective full export declaration in the UK
- C1603 retrospective arrival request to the National Clearance Hub to report exports that were not notified in CDS
Send the declaration and your Carnet to the National ATA Carnet Unit. The unit will note which items are not being reimported and return the Carnet. Customs charges may become due for goods not re-exported.
The exporter should retain commercial proof of export for VAT zero-rating.
After the Carnet has been used, return it intact to the chamber that issued it. The chamber will check the counterfoils and discharge the Carnet.
If you fail to present the Carnet on exit or reimport, customs may request proof of re-export or payment of duties and taxes. If necessary, the National ATA Carnet Unit can issue a certificate of location to prove the goods are in the UK.
Keep all evidence of customs endorsements until the Carnet has been discharged.