ATACPD04300 - ATA carnet procedures: postal export/import

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

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, where applicable

More information on Temporary Admission can be found at: https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission#goods-for-exhibitions-or-sale