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Posted Wed, 10 Nov 2021 15:07:06 GMT by azpolic
Good afternoon The situation is - ATA carnet issued in EU, goods travelled to UK but only part came back to EU. Customs agency in UK claims that this goods cannot be released to free circulation as they need to come back to the country which issued ATA carnet. Is that correct? Thank you.
Posted Thu, 18 Nov 2021 15:07:52 GMT by HMRC Admin 28

If the goods do not return to the EU, then the original financial guarantee is at risk.

The goods remaining in the UK will be liable to any customs duty and VAT as imported goods.

Thank you.
Posted Mon, 20 Dec 2021 12:52:17 GMT by DXM224
Do we need an ATA carnet to move a temporary exhibition of bronze artworks (tariff code 9703.00.00) from UK to Belfast, NI for a 6 month exhibition, returning to the UK at the end of the exhibition. We will also be bringing suitable lifting equipment with us to be able to position/install the exhibition. TSS aren't able to give a specific answer
Posted Wed, 12 Jan 2022 12:00:17 GMT by HMRC Admin 17

In this scenario, using the option of an ATA Carnet seems appropriate.

It is not mandatory to use an ATA Carnet for this movement but if you choose not to use an ATA Carnet, you will need to submit the relevant import/export declarations and pay the duties where applicable. 

An ATA Carnet simplifies the customs 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.

This removes the requirement for individual declarations of goods and allows goods to be exported and re-imported without payment of duty. Detailed guidance on ATA Carnets can be found at:

Find out which goods an ATA Carnet will cover

Apply for an ATA Carnet

How to use your ATA Carnet

Detailed guidance on temporarily moving goods between GB and NI can be found at:

Moving goods temporarily into and out of Great Britain and Northern Ireland      .

Thank you.

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