Use of ATA Carnets
Not all members will be familiar with the use of ATA carnets, as almost all perishable or consumable items cannot be covered for customs purposes by such a document. The initials ATA are an acronym of the French and English words ‘Admission Temporaire/Temporary Admission’ which describes specifically the purpose for using the carnet.
The ATA carnet is an international customs document, able to replace normal import and export procedures for qualifying goods moving between countries that are signatories to the ATA scheme. The goods can travel under cover of the carnet without the need to pay customs duties or taxes between participating countries; the carnet may be used on numerous journeys for up to one year. A carnet can also act as a validation document when the items are later reimported to the UK.
Briefly, the goods which can be transported under cover of an ATA carnet include:
- Commercial samples
- Professional equipment (cameras for film/TV crews, stage props, musical instruments, costumes)
- Temporarily imported goods for a trade show, exhibition or goods in connection with sport
- Items in connection with a contractor
- Recorded or digital film and media
- Instruments or machines
Although some of the detail required on either document is similar, using a CMR (Convention relative au contrat de transport international de marchandises par route) note abroad when the local customs staff would expect to find an ATA carnet present (given the nature of the goods and the purpose of the journey) can lead to difficulties or suspicion at the border and result in the transport being denied entry to or exit from a particular country, even when they are signatories to both the CMR convention and ATA scheme. CMR (Convention relative au contrat de transport international de marchandises par route) defines the rights and obligations of the sender of the goods and the carrier relative to the contract of carriage; unlike the ATA carnet it is not a customs document. The ‘General List Form’ to be completed by an applicant for a carnet is found on the reverse side of the ATA carnet cover and the required details are: Item No., Trade Description of goods and marks and numbers, if any, Number of Pieces, Weight or Volume, Value, and Country of Origin.
As with most regulations there are some grey areas, for example a racehorse can be taken on an ATA carnet but not the horsebox itself, which is subject to vehicle rules (the CPD – Carnet de Passage en Douanes). Specialist plant for display at an exhibition can be taken on an ATA carnet but not if it is intended to sell it immediately afterwards or put it to work at a new company project abroad (in which cases customs duties will need to be paid).
HM Revenue & Customs Notice 104 explains the list of goods in more detail and there are numerous freight agents and local UK Chambers of Commerce offering advice and ATA carnet services via the internet. FTA’s Member Advice Centre is also available for additional information.
