Lost, stolen or destroyed ATA Carnets
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
What to do if your goods are lost or stolen
Each country may treat lost or stolen goods differently. Some countries may ask you to pay duty as if they were permanently imported. Consider this when you’re arranging for insurance cover.
You should tell customs in the country where you lost your goods, and you should report the theft or loss to the local police.
If your goods are lost or stolen in the UK contact the National ATA Carnet Unit.
Quote the serial number on the ATA Carnet. Unless the goods are found and returned under cover of the carnet, customs duty and import VAT will be payable.
When leaving the UK, the holder should still present the carnet to a customs official for endorsement. The official can then stamp the re-export voucher and the re-export counterfoil with the reason for non-export.
Destroying goods
If you want to destroy your goods you should contact customs in the country where the goods are located for permission.
If you plan to destroy goods held in the UK, contact the National ATA Carnet Unit at least 5 working days before you destroy the goods.
You’ll need to tell them:
- which goods on the carnet you’ll destroy
- where and when the destruction will take place
- who’ll destroy the goods
You’ll get either a certificate or a letter confirming destruction including the description and quantity of the goods you’ve destroyed. Customs charges may be due on the waste depending on its commodity code.
If the customs duty due on the waste is:
- more than £9 - you’ll need to make a declaration for the waste, on the C88 enter in box 37 - ‘CPC 40 53 000’ and in box 40 - ‘Z/955/followed by the carnet number’ - send the C88 together with your payment for the customs charges due on the waste and the certificate of destruction to the National ATA Carnet Unit
- less than £9 - you’ll not need to make a declaration but you should still send a certificate of destruction or letter confirming destruction to the National ATA Carnet Unit
For information on completion of a customs declaration (C88) phone the imports and exports general enquiries helpline.
When leaving the UK you should still present the carnet to customs for endorsement. They can then endorse the re-export voucher and the re-export counterfoil with the reason for non-export.
If you intend to re-export the waste, the National ATA Carnet Unit can advise on what you need to do.
What to do if the ATA Carnet is lost or stolen
Contact both:
- the association that issued the original carnet to see if a they can issue you a substitute
- customs in the country where the goods are currently located to see if they’ll accept a substitute carnet
For goods currently in the UK contact the National ATA Carnet Unit.