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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Other customs systems: ATA carnets

The Admission Temporaire - Temporary Admission carnet is an international customs document established under a Convention adhered to by the United Kingdom and drawn up in Brussels in December 1961.

Carnets are issued by Chambers of Commerce or similar organisations (referred to as issuing associations) approved for the purpose by the customs authority of the country of issue. The decision whether to issue a carnet is entirely a matter for the issuing authority concerned.

The carnet facilitates customs clearance by replacing the normal customs import and export forms and documentation. It also replaces the security by cash deposit, guarantee or bond required for certain classes of temporary importation. However, the use of a carnet does not mean all the conditions of temporary importation can be bypassed (for example the conditions of relief, the place of examination and post importation controls).