Q. I am a photographer from the USA currently working in the UK. I used an ATA carnet to bring my four cameras into the UK but have since received a sale offer for one of the cameras. I was not intending to sell the camera when I left the States but it's a good offer and I don't want to turn it down. If I go ahead with the sale, what action should I take in respect of my carnet?
A. The ATA carnet is an international customs document (a passport for goods in colloquial use) presented to customs each time goods enter or leave a country. It allows goods to be temporarily imported without payment of customs charges for up to one year. The carnet allows free movement of goods across frontiers and covers their temporary admission into a country with relief from customs duties, excise, duty and VAT.
If you present the carnet at the UK border with only three of your four cameras with you, you will need to explain why you no longer intend to re-export the goods and complete a normal customs declaration to pay the import duties due. For this, you will need to complete an entry on Form C88 (Single Administrative Document) quoting CPC 30 53 00, which will account for the payment of the customs duty and import VAT due. These charges will be based on the value of the goods under the normal UK valuation rules. This entry, together with the ATA carnet covering the goods, should then be sent to the HMRC National Carnet Unit, 1st floor, Queen's Dock, Liverpool L74 4AG (Tel: 0151 703 1368). They will endorse the declaration for you and the relevant sections of the ATA carnet and return a copy of the declaration with the carnet to you.
This is an extraordinary occurrence in that there was not an intention to sell the camera at the time of import. However, it should be noted that if a trader is found to regularly divert goods entered on a carnet, HMRC will refuse to accept the use of carnets for any future imports made. If this happens they will be required to submit a full customs declaration on Form C88.
If you need help with a trade procedures query, call the Helpdesk on
020 7215 8150 or email helpdesk@sitpro.org.uk 
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Return to SITPRO News: Issue 69, Summer 2009