Destroying goods listed on an ATA Carnet
Find out what to do if you want to destroy goods listed on a carnet, instead of returning them to the country they've temporarily been exported from.
If you want to destroy goods that are listed on an ATA Carnet in the country they’ve been temporarily exported to, you need to get permission from customs in the country the goods are in.
Destroying goods temporarily imported into the UK
If your goods are in the UK, you must contact the National ATA Carnet Unit at least 5 working days before you intend to destroy them.
You’ll need to tell them the:
- list numbers on the carnet of the goods you’ll destroy
- address, date and time the destruction will take place
- name of the business that will destroy the goods
You must get a certificate or letter confirming the destruction, including the description and quantity of the goods you’ve destroyed.
Check if you need to make a declaration for the destroyed goods
You may need to make a declaration for the waste material of the destroyed goods. You need to:
- find the commodity code of the waste material
- check if there’s duty to pay
You can do this using the service Trade Tariff: look up commodity codes, duty and VAT rates.
If Customs Duty due is more than £9
You’ll need to make a declaration for the waste on the customs declaration form C88. Enter in:
- box 37 ‘CPC 40 53 000’
- box 40 ‘Z/955/’ followed by the carnet number
You can get help to complete your form C88 from the imports and exports general enquiries helpline.
You need to send to the National ATA Carnet Unit the:
- completed customs declaration form C88
- your payment for the Customs Duty
- certificate of destruction
If Customs Duty due is £9 or less
You will not need to make a declaration, but you do need to send a certificate of destruction or letter confirming destruction to the National ATA Carnet Unit.
Leaving the UK after destroying the goods
When leaving the UK, you should still show the carnet to customs. For a paper carnet they’ll stamp the re-export voucher and counterfoil with the reason for non-export.
If you intend to re-export the waste, the National ATA Carnet Unit can advise on what you need to do.
For more information about destroying goods covered by a carnet, read the ATA Carnet technical handbook.