ATA Carnets/Duplicate Lists
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Which Should You Use, and What’s the Difference?
Whilst conducting businesses internationally, it is possible that you may need to temporarily export and re-import goods. When doing this, it’s possible to use an ATA Carnet or a Duplicate List. These allow you to avoid paying duty and VAT throughout this process.
There are certain situations in which you may wish to use either of these documents. These might include, for example, if you wish to display your products at an international trade fair, conduct repairs somewhere with tools that you intend to bring home, or film a show abroad with professional camera equipment. Basically, in any situation where you intend to take goods abroad and bring them back in the exact same state that they left in, the use of an ATA Carnet/Duplicate list might be an effective way to save money.
There are, however, certain instances in which one is more suitable than the other, and some disqualifying factors. This article aims to help you identify the most appropriate to use in your situation.
ATA Carnets
Carnets are used to clear Customs in an extensive number of countries and territories, without paying duties and import taxes. They have a time limit of 12 months and cannot be extended. However, some foreign Customs may allow a replacement Carnet to be issued in order to extend the time the goods are in the Carnet country. This replacement Carnet, however, must be applied for prior to the expiration of the original.
While most goods can be covered by a Carnet, there are certain products which cannot. Consumable and disposable items, for example, would not be valid. If you intend to take goods to a trade show to display, then these may be appropriately covered on a Carnet. But, if you intend to give away consumable samples of your product at that same show, then these could not be covered. In this instance, a proforma invoice might be more appropriate.
There are other products that are invalid for an ATA Carnet. These include, but are not limited to, agricultural products such as food, seeds, fertilizer, pesticides, and more. Explosives and postal items are also not valid.
As of November 2021, a complete list of countries and territories that accept the ATA Carnet is as follows:
| Albania | Algeria | Andorra | Antarctica | Aruba | Australia |
| Azores | Bahrain | Balearic Islands | Belarus | Bosnia & Herzegovina | Botswana |
| Brazil | Canada | Canary Islands | Ceuta | Chile | China |
| Corsica | Côte d’Ivoire | Curacao | European Union | Faroe Islands | French Guiana |
| French Polynesia | Gibraltar | Greenland | Guadeloupe | Guam | Hong Kong |
| Iceland | India | Indonesia | Iran | Israel | Japan |
| Kazakhstan | Lebanon | Lesotho | Lichtenstein | Macedonia | Madagascar |
| Malaysia | Mauritius | Mexico | Moldova | Mongolia | Montenegro |
| Morocco | New Zealand | Norway | Pakistan | Puerto Rica | Qatar |
| Russia | Senegal | Serbia | Singapore | South Africa | South Korea |
| Sri Lanka | Switzerland | Taiwan | Thailand | Tunisia | Turkey |
| Ukraine | United Arab Emirates | United Kingdom | United States | Trinidad and Tobago |
Duplicate Lists
If you don’t want to pay for a Carnet, or the country where you’re exporting does not recognise them, then use a Duplicate List. Much like Carnets, you don’t have to pay customs duty or VAT while using these, and there is also no fee. They are, however, more complicated and possess a number of limitations.
Before exporting the goods, you must prepare a list that includes a description of the goods, how many there are, their serial numbers (if they have them), and the overall value of the goods. Then, upon arrival at customs, you will need to provide 2 copies of the list, and a completed C&E 1246 form.
These forms, as well as more information on duplicate lists, are available on the gov.uk website here.
The downside to using a Duplicate List is that it is more complicated, less universally accepted, less flexible, and altogether less useful than the Carnet system.
How to Obtain an ATA Carnet:
In order to obtain an ATA Carnet from the Chamber of Commerce, please contact us at [email protected]
For more information on ATA Carnets, please visit the gov.uk website here.
For more information on documents used in international trade, visit the Trade Toolkit section of our website at https://www.neechamber.co.uk/preparing-to-trade/