ATACPD10000 - EU Exit: contents

Note: This manual is under review and is likely to be withdrawn.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.

ATA Carnet goods moving between UK and EU

The current process for ATA Carnets with convention countries outside the EU will apply to relevant imports and exports with the EU at the end of the transition period.

This means that from January 2021, ATA Carnets provide one of the options available to both businesses and individuals when temporarily moving goods between the UK and EU countries.

Open movements using ATA carnets

Where goods were moved into the EU before the end of the transition period under an ATA carnet and leave Great Britain after the end of the transition period, the Great Britain customs office of exit will stamp the re-exportation voucher. This stamped voucher (or other documentary proof showing that the goods have left Great Britain) can be provided as a proof of re-export to the EU Member State where the goods were originally brought in.

Are UK carnets issued in 2020 valid for use in the EU in 2021?

Yes. DG Taxud confirmed that UK Carnets issued in 2020 will be valid for use in the EU in 2021. Carnets issued in 2020 should have additional Importation / Re-exportation Vouchers inserted into the Carnet if EU is to be included in the itinerary in 2021.

Are EU Carnets issued in 2020 valid for use in the UK in 2021?

Yes. The UK has reciprocated. BF should only start endorsing EU Carnets from 01 January 2021 (as this is the point when UK ceases to apply UCC).