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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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ATA carnet procedures: lost or stolen goods

Commission Regulation 2913/92 Article 204 (Incurrence of a Customs Debts) and Commission Regulation 2454/93 459 (1) (Place of the debt)

Where third country goods are lost or stolen while within the EU, a customs debt is incurred in the Member State where the goods were stolen or lost, not in the Member State where the goods were imported. The carnet holder should immediately inform:

  • the responsible office for the country where the goods were stolen. In the UK, this will be the National Carnet Unit (NCU)
  • the guaranteeing association that issued the carnet
  • the police in the country where the goods were stolen.

There may be circumstances where, while there is no record of the goods entering the UK, as the goods entered the EU through another Member State, a customs debt will arise. It is the responsibility of the NCU to administer debts raised when goods are lost or stolen, see ATACPD09500 NCU lost or stolen goods. Loss or theft of goods does not constitute an acceptable circumstance to call upon the carnet guarantee held by the issuing chamber of commerce. Therefore duty, VAT and compensatory interest, where applicable, must be paid at the time the loss of theft is recorded. This payment can be refunded if the goods are subsequently recovered.

(Article 900 (1) (a))