Guidance

Transferring an ATA Carnet to another person

Find out the steps to take to transfer your carnet to another person, or to get a carnet that belongs to someone else transferred to you.

• From: HM Revenue & Customs
• Published: 1 June 2026

Check if you can get a replacement ATA Carnet

The original and new carnet holders should contact the issuing chamber to ask if they can issue a replacement carnet.

If the goods are located in Great Britain (England, Scotland and Wales) — this does not include Northern Ireland — you should contact the National ATA Carnet Unit to ask if they will accept a replacement carnet for the transfer.

If you can get a replacement ATA Carnet

You’ll need to follow these steps to transfer the carnet to another person.

1. Both carnet holders should:
   • check their details are shown correctly on the replacement carnet
   • if the carnet was issued in Great Britain, send both carnets to the National ATA Carnet Unit to get the replacement validated
2. The new holder should complete the importation voucher on the replacement carnet and give it to the original holder.
3. The original holder should:
   • complete the re-exportation voucher from the original carnet, noting the replacement carnet number on it
   • present both carnets to the host customs office which stamped original — if the goods are within the UK send them to the National ATA Carnet Unit with a letter of explanation
4. The host customs will return the carnets to their holders after they have been stamped.
5. The original holder must immediately return their carnet to the office that issued it.

If you cannot get a replacement carnet

You’ll need to either:

• re-export the goods
• pay the customs charges due to release them to free circulation

In some cases, you may be able to transfer the goods to special procedures for relief from customs charges.

For more information about transferring a carnet to another person read the ATA Carnet technical handbook.

Published 1 June 2026