ATA and CPD carnets

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • ATA and CPD carnets
  • ATA carnet
  • Temporarily exporting goods
  • Importing / re-exporting goods using a carnet
  • What goods can be imported using an ATA carnet?
  • CPD carnet
  • Appeals

This guidance note provides an overview of the requirements that need to be satisfied before a business can use an ATA carnet to import goods into the UK and a CPD carnet to temporarily export a motor vehicle. This note has been updated to incorporate the changes that have taken place since the Union Customs Code was introduced. Please see the Temporary admission – overview and notes in the ‘Union Customs Code’ subtopic for more information.

The relevant customs legislation can be found via the following link EU Commission customs legislation .

ATA carnet

An ATA carnet is an international customs document that can be used in a number of different countries to cover the temporary importation of goods where the importer is not required to pay any import taxes if certain conditions are satisfied.

2913/92/EEC ; 2454/93/EEC ; HMRC 104 

Using an ATA carnet has the following benefits:

  • the customs clearance of either imported or exported goods will be simplified as the normal customs documents will be replaced by the carnet
  • customs will receive financial security for any import taxes that are potentially due on the goods in the countries visited
  • language barriers should be overcome as there is no requirement to complete a local customs form

This guidance note provides a general overview but more specific information can be found on the London Chamber of Commerce and Industry website as they issue the actual ATA carnet for UK applicants and their contact details can be found below.

Using an ATA carnet

A private traveller or business can use an ATA carnet to import goods temporarily without paying import taxes and / or duties. The person (holder) entitled to use the carnet will be named

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