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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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ATA carnet procedures: postal export/import

Istanbul Convention Volume 1 Annex A (III) - Reservations

When signing the Conventions, the UK indicated that it would not allow the use of ATA carnets for postal traffic, either at export or at import.

Therefore, an ATA carnet covering goods being sent or received through the post should be refused.

The carnet holder should be advised to consider the use of Temporary Importation, where applicable.

A copy of this Temporary Importation guidance can be obtained from the Temporary Admission Unit of Expertise in Leeds.