ATACPD05900 - Procedures at the office of export/exit - UK issued carnets: unusual circumstances

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

Airports without a Customs presence

Some countries have nominated the airports/ports where an ATA carnet can be presented. The UK policy is that the carnet holder checks that there is a customs official available at their intended departure point before buying the carnet. This gives the advantage of more departure points but has led to some believing that every airport/port should be able to process carnets.

Following an MP case dispensation was given for a carnet holder to have his carnet stamped at another airport the day before he travelled. Border officials were asked to complete the carnet and then write “that goods have been presented at xxxxx and in the remarks identify that the goods are intended to be exported from xxxx on xx.xxx.xxxx.

This was an exceptional case and permission should be sought before applying to other places of departure.

Carnets without goods

It is not expected that a carnet would be stamped without the goods being available for inspection. Customs officials do not have to examine all consignments but the choice of examination should be decided by BF/Customs not the carnet holder. Any request to stamp a carnet without the goods being available would need to be for exceptional reasons and would need to be checked with Customs policy or the Unit of Expertise first.

Carnets not stamped at exit from previous territory

Where a Carnet has not been stamped at the previous place visited the officer should enquire why this was not done. As long as they are satisfied that there has not been an abuse of the system the carnet can be stamped back into the UK in the normal manner.

Out of date carnets - UK ATA Carnets

Generally the carnet and goods they cover should be back in the UK before the expiry date on the front green cover. However force majeure may have delayed re-importation. Officers have discretion on whether to allow the carnet to be used for re-importation if the items were on their way back when the carnet expired or the goods were unexpectedly delayed.

However if the carnet expired some time ago (over a week) than officers can ask the person to complete importation procedures to re-import the items on the carnet. In likelihood the carnet holder will claim RGR and may use the carnet as proof of customs status.

Out of date carnets - Third Country Carnets

Expired ATA Carnets from third countries cannot be used to import non-UK goods into the UK. The holder should complete an import declaration or apply for temporary admission.