ATACPD21100 - ATA and UK/CPD/China-Taiwan carnets as transit documents: ATA carnets

Note: This manual is under review and is likely to be withdrawn.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

Transit voucher
Allowable movements
Use of the blue transit voucher in the UK
Format of the blue transit voucher
Format of the blue transit counterfoil

{#IDAAME2G}Transit voucher

An ATA carnet can also be used as a transit document. As a transit document, it can be used to move goods through a territory where the items will not actually be used. Blue vouchers are rarely used within the UK borders.

{#IDAWLE2G}Allowable movements

Some non-UK parties to the Conventions may require transit documents for internal movements. For example, Switzerland require transit documents to move goods from their frontier to the place that the goods are to be used.

{#IDA3DE2G}Use of the blue transit voucher in the UK

Although the carnet can be used for transit purposes in any of the situations described in ‘Allowable movements’ above, it is very rare that any UK office will be required to process a blue transit voucher or counterfoil. The most likely situation is where goods are travelling between two third countries and are transiting the UK.

{#IDAOBE2G}Format of the blue transit voucher

Boxes A to G reflect the information on the yellow/white voucher.

Box H is made up of the following:

Items (a) to (e) are completed by the office starting the transit movement; Items (f) and (g) are completed by the office discharging the movement.

Office starting the transit movement

Item Information required
(a) The office where the transit movement begins.
(b) The final date for re-exportation or the final date by which the goods must be presented in the country where the transit movement is to end.
(c) Local office reference number.
(d) The serial number of any customs seals.
(e) The name of the responsible customs office. In the UK, this is the National Carnet Unit (NCU).

Office discharging the transit movement

Item Information required
(f) Confirmation that the transit operation has been discharged.
(g) Any other appropriate remarks, and the name and address of the customs office of discharge, the date, office stamp and signature.

{#IDA5LDS}Format of the blue transit counterfoil

A two part counterfoil; the first part is completed by the office where the transit movement commences, the second part by the office discharging the movement.

First part

Item Information required
1 Confirmation of the goods entered for transit.
2 Final date for production to customs.
3 Local office reference number.
4 Name of the customs office where the goods have been entered for transit.
5 Location of that office.
6 Date of entry to transit.
7 Signature and office stamp.

Second part

Item Information required
1 Confirmation of discharge.
2 Any remarks in regard to identification, repairs, and so on.
3 Customs office of discharge.
4 Location of the office of discharge.
5 Date of discharge.
6 Signature and office stamp.

Each completed transit will require the completion of two blue vouchers and one counterfoil.