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HMRC internal manual

ATA/CPD Carnets Manual

ATA carnet procedures: period of validity of a carnet

Period for re-exportation (Istanbul Convention Article 7(1) and Annex A Article 5)

The period of validity is set by the issuing authority and cannot exceed a period of one year. This period runs from the date of issue up to the date by which the goods must be re-imported to the customs territory of the issuing Member State. This period can be extended, up to a maximum of two years, by the issue of a replacement carnet, see ATACPD04450.

Although a carnet may have a period of validity of, say, 12 months, some goods are only eligible to remain in the territory of a contracting party for less than that period. Therefore, a situation may arise where a carnet is presented in the UK for temporary import but the goods must be re-exported well before the carnet expires. In such cases, the final date for re-exportation must be clearly stated in Box H(b) of the white importation voucher, see ATACPD06100 - Third country issued ATA carnets for temporary importation : action at the office of entry.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)