ATACPD10100 - EU Exit: Northern Ireland

ATA Carnet goods moving between NI and GB (vice versa)

After the 31st of December 2020 all Carnets entering and leaving the UK will need to be endorsed. Additionally, to meet the UK’s obligations under the ATA, Istanbul Convention and the Northern Ireland Protocol, a wet stamp will be required for movements between GB and NI (vice versa).

As HMRC is the customs authority in both GB and NI, the wet stamp will only be required in NI rather than in both NI and GB.

For the purposes of the ATA, Istanbul Convention and the Northern Ireland Protocol, ATA Carnet goods moving to GB via NI will will be treated as an import into the UK and ATA Carnet goods moving to NI via GB will be treated as an export from the UK.

For goods moving only from NI to GB that qualify for unfettered access, Carnets will not be relevant.

BFNI will need to operate a dual role in order to make the Carnet process complete i.e. BFNI will be completing both the EU and GB carnet functions as required which removes any requirement for endorsements on the GB side. Below are two examples:

ATA Carnet goods moving from GB-ROI-NI-GB

1. Export from GB - BFGB validate Green Front Cover (if the Carnet is unused) and endorse Exportation Counterfoil and Voucher (Voucher gets detached and sent to UK NCU as proof of temporary export out of UK)

2. Import into ROI - ROI Customs will stamp Importation Counterfoil and Voucher (Voucher gets detached and sent to ROI NCU as proof of temporary import into ROI)

3. Re-export from the ROI/EU (takes place in NI) – BFNI stamps Re-Exportation Counterfoil and Voucher (Voucher gets detached and sent to ROI NCU to cancel the Importation) as proof of re-export from EU.

4. Re-import into GB – BFNI stamps Re-importation Counterfoil and Voucher (Voucher gets detached and send to UK NCU) as proof of re-import into UK.

ATA Carnet goods moving from ROI-GB-NI-ROI

1. Export from ROI – ROI customs validate Green Front Cover (if Carnet is unused) and Stamp Exportation Counterfoil and Voucher (Voucher gets detached and sent to ROI NCU as proof of temporary export out of ROI/EU)

2. Import into GB - BFGB will stamp Importation Counterfoil and Voucher (Voucher gets detached and sent to NCU as proof of temporary import into UK)

3. Re-export from the UK (takes place in NI) – BFNI stamps Re-Exportation Counterfoil and Voucher (Voucher gets detached and sent to NCU to cancel the Importation) as proof of re-export from UK.

4. Re-import into ROI/EU (takes place in NI) – BFNI stamps Re-importation Counterfoil and Voucher (Voucher gets detached and send to ROI NCU) as proof of re-import into ROI/EU)