ATA Carnet: What It Is, Who Issues It and How to Use It

A carnet is valid for a maximum of one year and can be used multiple times during that period, provided the goods return in an unchanged state (GOV.UK - ATA Carnet technical handbook). This guide brings together in one place what the carnet is for, who issues it in Poland and the UK, how to use it on UK↔EU routes, and which mistakes most often lead to problems closing the carnet.

What the ATA Carnet is for

The carnet covers three main groups of goods: commercial samples, professional equipment (for example film and television equipment, musical instruments, servicing tools, sports and research equipment) and goods for trade fairs and exhibitions, including stand components. It contains a full set of forms (vouchers and counterfoils) which act as customs declarations on export, import, transit, re-export and re-import. This means you do not need to submit a separate declaration or pay a deposit at each border; the guarantee is provided by the chamber that issues the carnet (Polish Chamber of Commerce (KIG), in Polish). An exception in the UK: goods sent as freight may need to be declared on form C21e (export) or C21i (import) in CDS (GOV.UK - How to use your ATA Carnet).

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What cannot be covered by a carnet

The carnet covers only the categories of goods listed in the annexes to the ATA and Istanbul conventions. HMRC states that, when importing into the UK on a carnet, you cannot cover, among other things (GOV.UK - Find out which goods an ATA Carnet will cover):

• Goods for processing or repair - inward and outward processing procedures exist for these. Abroad, only routine maintenance may be carried out.
• Goods brought in to be sold at auction. KIG adds that carnets are not used for "foodstuffs, goods intended for sale, processing, modernisation or repair" (kig.pl, in Polish).
• Alcoholic drinks, tobacco products and fuel intended for consumption or use.
• Means of transport used for private or commercial carriage - cars, boats or motorcycles may travel on a carnet only as trade fair exhibits, racing or test vehicles, or specially adapted vehicles (for example broadcasting vehicles). For a UK-registered vehicle used abroad, a CPD carnet is used.
• Postal items, and containers, pallets and packaging.

Goods subject to prohibitions, restrictions or licences (including dual-use goods) still need the appropriate authorisations; the carnet does not replace them (GOV.UK). Each country applies its own rules on which goods are allowed and how they may be used, and the list of countries in the system changes, so before you travel check the country table with the issuing chamber (GOV.UK - Eligibility and scope).

Who issues the ATA Carnet

In Poland

Carnets are issued by the Polish Chamber of Commerce (Krajowa Izba Gospodarcza, KIG). Since 15 May 2024, applications can only be made online at ata.kig.pl, with an electronic signature (Trusted Profile or qualified signature); KIG recommends applying at least a week before departure. Issuing a carnet is chargeable; the current price list and the way fees are calculated are published by KIG (kig.pl, in Polish).

In the United Kingdom

UK carnets are guaranteed by the London Chamber of Commerce and Industry (LCCI), and operational oversight is exercised by its unit, the UK National ATA Carnet Organisation (UKNATACO). LCCI and HMRC have authorised a network of chambers of commerce to issue carnets. You apply to one of the chambers on the list published by UKNATACO; once you have applied, the chamber tells you the fee, the required security and when the carnet will be ready (GOV.UK - Apply for an ATA Carnet). Depending on the countries you are travelling to, the chamber will issue a digital carnet (you receive a PIN and download the carnet to the ATA Carnet app) or a paper one, for countries that do not use the digital version.

Validity of the carnet

The carnet is valid for 12 months from the date of issue. Its validity cannot be extended; in some cases the chamber may issue a replacement carnet once, for a further 12 months (KIG). In the UK you must apply for a replacement carnet before the original expires, and whether it is accepted is decided by the customs office of the country where the goods are located; most EU countries accept replacement carnets without prior approval (GOV.UK - Replacement ATA Carnets). Remember too that the customs office of the country of import may set a shorter deadline for re-export than the validity of the carnet (KIG) - check it on every voucher.

How to use the carnet when leaving and returning (UK↔EU)

1. Export. Before departure the carnet must be certified by the customs office in the country of issue or export (a stamp on the green cover and on the export voucher). Without this the carnet will not work at later borders.
2. Import into the country of destination. The customs office certifies the import on the import voucher (the white voucher). For transit through further countries, the relevant transit vouchers must be certified.
3. Re-export. When leaving the country of import, the customs officer certifies the re-export.
4. Re-import and closure. On return to the country of issue, the customs office certifies the re-importation on the yellow voucher, which closes the temporary clearance.
5. Returning the carnet. Return the complete carnet to the issuing chamber. KIG requires it to be returned after the carnet has been used or immediately after it expires, as it serves as evidence in the event of customs claims. In the UK, after use, return the carnet intact to the issuing chamber, which checks the counterfoils and discharges it; until then keep evidence of the customs endorsements (GOV.UK - Using the ATA Carnet).

In practice, all sections require stamps. If you instruct a freight forwarder or haulier to carry out clearance, remember that the carnet holder's responsibility remains; agree the clearance duties in the contract (KIG). The customs officer may ask for a written authorisation for the person transporting the goods.

The ATA Carnet, GMR and GVMS

The carnet replaces customs declarations, but it does not exempt you from GVMS. On ro-ro routes through Dover, Eurotunnel, Fishguard, Heysham, Holyhead, Liverpool, Pembroke and Newhaven you must always use GVMS and create a GMR (Goods Movement Reference) before travelling. At Dover and Eurotunnel, HMRC expressly requires hauliers to pre-notify and have a GMR both when leaving the UK and when returning, and carnets for cars and vans are cleared in both directions at the Inland Border Facility (IBF). Before leaving Great Britain, the carnet must be stamped at the office of exit (usually the IBF), the person travelling with the goods must be named as a representative on the front cover of the carnet or carry a letter of authorisation, and the requirements of the export safety and security declaration must be met. On the Holyhead-Dublin route, the UK and Irish customs administrations must be notified at least 24 hours before travel (GOV.UK - Ports, border facilities and logistics; list of ports: UKNATACO). The basics: how to get a GMR, what GVMS is and ENS and GMR when importing from the UK.

The digital eATA carnet

The carnet can be digital (eATA): each journey is recorded in the app as a "Travel" with a QR code that the customs officer scans. The ICC plans a full transition from paper to digital carnets by the end of 2027; during the transitional period (from 1 June 2026) in some situations you must present both the paper and the digital carnet (GOV.UK - Digital ATA Carnets). We have described the details, rules of use and differences from paper in the article Digital ATA Carnet (eATA) 2026.

Most common ATA Carnet mistakes

• Unclosed vouchers - no stamp on return, or no re-importation. Where the goods have returned but the carnet was not presented on re-importation, a certificate of location is needed; in the UK it can be issued by the National ATA Carnet Unit, and the customs office may first inspect the goods, for a possible fee (GOV.UK - How to use your ATA Carnet).
• Too general a description of the goods - each item on the general list should have a description (make, model), a serial number (or an NSN where there is none), weight and value. An inaccurate description increases the risk of delays, inspections and customs claims (GOV.UK - General list of goods).
• Incomplete route - the application must state every country of destination and transit (for example, a journey from the UK to Switzerland is one export, two transits through the EU and one visit). New countries cannot be added after the carnet has been issued, and extra vouchers can be bought only while the carnet is valid (GOV.UK - Applying for an ATA Carnet).
• Person with the goods not named as a representative on the front cover and without a written authorisation from the carnet holder.
• Exceeding the validity period or the deadline set by the customs office.
• Goods that stay abroad (sale, destruction, theft) - this must be reported immediately to the customs office of the country where the goods remain; otherwise customs debts arise, which the chamber may recover from the carnet holder.

Need help clearing goods on a carnet?

The ATA Carnet is part of a whole chain of formalities: GMR, transit, the safety and security declaration and clearance in both countries. If you want to check whether your trip requires additional documents, contact us. You will find the basis on which our services are charged in the information on clearance costs. See also export documentation.

Watch the video: ATA Carnet — temporary export of goods without UK duty | EasyClearance #12

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