UK ATA CARNETS
As from the 1st January 2021 UK ATA Carnets can be issued for temporary admission to the EU. The ATA Carnet is an international Customs document which allows the temporary importation of commercial samples, professional equipment or goods going to either a trade fair or exhibition to countries which are part of the ATA Carnet system.
Without an ATA Carnet it would be necessary to go through each country's customs procedures for the temporary admission of goods e.g. lodging a temporary import bond. The ATA Carnet simplifies the custom formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system.
An ATA Carnet is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for. A list of countries which have currently signed the appropriate convention and are able to operate the scheme are: Albania, Algeria, Andorra, Australia (including Tasmania), Bahrain, Belarus, Bosnia and Herzegovina, Brazil, Canada, Canary Islands (Spain), China, Chile, Faroe Islands, French overseas departments and territories (Guadeloupe, Martinique, Guyana and Reunion, New Caledonia and its dependents of Wallis and Futuna Islands, and French Polynesia (includes Tahiti) as well as St Barthelemy, St Martin, Mayotte and Saint Pierre et Miquelon), Gibraltar, Hong Kong, Iceland, India, Indonesia, Iran, Israel, Ivory Coast, Japan, Kazakhstan, Korea, Republic of, Lebanon, Macao, Macedonia (Former Yugoslav Republic of), Madagascar, Malaysia (territory also includes Kuala Lumpur, Sabah and Sarawak), Mauritius, Mexico, Moldova, Mongolia, Montenegro, Morocco, New Zealand, Norway, Pakistan, Qatar, Russian Federation, Senegal, Serbia, Singapore, South Africa (territory also includes Botswana, Namibia, Swaziland and Lesotho), Spanish overseas territories of Ceuta and Melilla, Sri Lanka, Switzerland (territory includes Liechtenstein), Taiwan (not covered by ATA Carnet; a separate Carnet is available from London Chamber), Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, USA (territory includes District of Columbia and Puerto Rico). As from the 1st January 2021 UK ATA Carnets can be issued for temporary admission to the EU.
HOW TO OBTAIN THE UK ATA CARNET
• Existing Customers: log into your ecert account • New Customers: go to the link below and complete the simple registration process: GM Chamber ATA Carnet Registration
Our system will allow you to complete the application, obtain quotes on costs and list any special requirements for the countries being visited. Once issued, the carnet can either be posted to you or it can be collected from the issuing office. If you prefer to apply manually application forms can be requested from us via email [email protected]
CHANGES TO THE CURRENT ATA CARNET
Revised front and back covers We have produced a new ATA Carnet document with amendments to the front and back covers (where the UK was classified as an EU member) to reflect the fact that the UK has officially left the EU. The new format will be in effect as from the 1st January 2021.
Ownership status The UK Carnets must only cover UK owned goods and the goods must be located and exported from the United Kingdom.
Security Rates The EU is one bloc and therefore one destination for ATA Carnet goods. The single security rate we will be requiring customers to provide for the bloc is 40 per cent.
Ports and Airports HM Revenue & Customs has introduced various inland sites to take the pressure away from the ports. These sites can process ATA Carnets, CITES, TIR and CTC documentation. Click here for the up to date list of sites. HGV traffic will have to use the following service: "Check an HGV is Ready to Cross the Border Service”
COMMON QUESTIONS AND ANSWERS
Q – Are UK Carnets issued in 2020 valid for use in the EU in 2021 ?
A - Yes. DG Taxud has 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 the EU is to be included in the itinerary in 2021. You must check with the Chamber that we have adequate security in place to cover the EU (currently 40%).
Q – What if my goods are moving to the EU in 2020 and returning in 2021 ? UK goods destined to an EU Member State before 1st January 2021 and returning after (with no ATA Carnet issued or Customs declarations completed).
Example UK goods are to be shipped to Spain before 1st January 2021, scheduled to stay until later in 2021 then returned to UK, by land or air. Any goods that are currently in free circulation do not require an ATA Carnet to move between Member States. From the 1st January 2021 the movement of UK goods through the EU will be subject to customs procedures and the goods will need to be declared to HMRC as returned goods (which may also require trader to provide HMRC with proof of the UK status of the goods).
A - If the goods are transported by the Haulier, then the goods may have to be declared to T1 on their way back to the UK (transit will be open in Spain and closed in the Member State of exit from EU). The goods will have to be declared to Returned Goods Relief on return to the UK (your Haulier will be able to do this electronically) or if the goods are carried in baggage, then you may be asked to complete form C&E1246. Please note that you may still be expected to provide reasonable proof of UK status of the goods to the UK customs. These could be VAT receipts confirming purchase in the UK, commercial evidence showing that the goods are on the trader’s books / inventory, shipment documents issued for previous movements
Q - What if I want to take UK goods to EU in 2021 and returning in 2021 / 2022
Example Goods shipped for a working visit to Germany in 2021 and returning to UK in 2021 / 2022.
A - ATA Carnets issued on or after 01 January 2021 will be valid for use in the EU. The EU is treated as a single Customs territory / bloc; hence, one visit will allow your goods to travel between Member States. If your itinerary also includes a visit to a non-EU country (i.e., Turkey Switzerland etc) then ensure that your Carnet contains sufficient number of Importation / Re- exportation Vouchers to cater for the intended visits as well as the return journey.
Q - Do I Need to Make A Customs Declaration When Using An ATA Carnet? A - If the goods are hand carried then no separate Customs Declaration is usually required (other than presenting the Carnet to HMRC + foreign Customs). If the goods are freighted and are bound for an “inventory linked” port or airport they may need to be included on an Import and export: customs clearance request (C21) form using code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports. If the goods are being sent to a non-inventory port or airport you may need to complete an Import and export: presentation of goods for export (arrival) (C1601) form.
Q – If I am travelling through the EU to get to my non-EU destination should I get transit vouchers for each EU country?
A – You only need to apply for 1 set for each entry and exit out of the EU as a bloc. It is anticipated that you should apply for the importation / re-exportation vouchers rather than transit vouchers which come under separate rules and regulations to avoid potential problems at customs points.
Q – I am travelling to Northern Ireland in 2021 will I need a carnet? A - No ATA Carnets will not be required for movement of UK goods between Northern Ireland and GB.
Useful links • information on how to move goods through Port of Dover and Eurotunnel with an ATA Carnet • information on how to move goods with an ATA Carnet through the Port of Holyhead