ATA Carnet FAQs

12. Do I need an ATA Carnet to travel with my goods in the EU?

ATA Carnets were not previously needed for UK businesses travelling into other EU countries, but since 1st January 2021 and the end of the Brexit transition period, firms can choose to use an ATA Carnet when transporting goods temporarily into EU countries or transferring them through the EU to non-EU or other countries. Using an ATA Carnet will enable your goods to move duty free and avoid delays and extra costs at the border.

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13. What information do I need when applying for an ATA Carnet?

1. Details of the Carnet holder (this is the company that is responsible for any payments if the Carnet is misused).
2. Information regarding the person(s) who will be travelling with the goods.
3. What the intended use of the goods is.
4. List of the goods that are being taken. These items will need to be individually listed with a specific description (i.e. make and serial number) along with the weight and value of the goods.

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14. What are the requirements for my specific country/countries that I am travelling to?

• Bahrain – Trade Fairs and Exhibitions only.
• Canada – Commercial Samples only. However, if you wish to have a Carnet for Professional Equipment, we will require a letter of indemnity on your company headed paper, accepting responsibility if the Carnet is refused.
• Channel Islands – the Chamber can issue Carnets for companies based in the UK as well as Channel Island-based companies if so requested (Carnets issued for Channel Islands companies must be validated by Channel Islands customs before being used abroad).
• China – All Carnets used in China must be registered on the Chinese customs database. For HAND CARRIED goods the Carnet will need to be registered with CCPIT at the time of clearing Chinese customs. For FREIGHTED goods the Carnet will need to be pre-declared by the Chinese Customs Broker before the goods arrive in China.
• European Union – If you are travelling anywhere other than France, then include two additional visits and transits into your itinerary (as some MS can insist on stamping the Carnet in addition to France). If your goods are passing through the EU en-route to a non-EU country (i.e. you’re driving to a Trade Fair in Switzerland and pass-through France), then you must include visits to both Countries + transits into the itinerary (i.e. 2 visits to EU, 2 transits to EU, 1 visit to Switzerland and 2 transits to Switzerland). Hauliers will need to ensure that you have the Summary Declaration, Kent Pass and MRN to pass through the ferry port (Hauliers also must pre-notify EU Port of the arrival (i.e. PBN for Ireland, Portbase pre-notification for Netherlands etc).
• India – Trade Fairs / Exhibitions; display or demonstration before any department of the Central or State Government or a Union Territory Administration; meeting conference or congress organised by any company or organisation; Professional Equipment. All Carnets entering and leaving India must be registered on FICCI’s electronic system (done at the time of clearing Indian Customs).
• Indonesia – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Kazakhstan – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Lebanon – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Mexico – Mexican customs require a translation of the list of goods into Spanish. To facilitate importation, holders must notify Mexican customs in advance through CANACO’s website.
• Mongolia – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Morocco – Trade Fairs / Exhibitions only. However, we would accept a letter of indemnity on your company headed paper for other categories, accepting responsibility if the Carnet is refused.
• Pakistan – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Qatar – Trade Fairs / Exhibitions only (Box C of the Carnet should state the name of the Exhibition and the venue).
• Russian Federation – Box B of the Carnet should state passport number + date of issue of the person travelling with the Carnet. It is advisable that the General List is translated into Russian to facilitate Customs clearance into the country. Customers are also advised to engage a local Customs Broker who will facilitate the customs clearance process.
• Spain – Carnets are compulsory in the Canary Islands, Ceuta and Melilla.
• Tunisia – Trade Fairs / Exhibitions and Professional Equipment only at present.
• Turkey – Only named representatives listed in Box B. Represented by, on the importation and re-exportation vouchers will be allowed to sign the importation and re-exportation declarations in Boxes F. Turkish agent (or company / person that will be involved with the goods in Turkey) must be stated in Box B of the Carnet. It is advisable that the Holder carries a General List (in Excel format) on a USB drive as this may have to be uploaded into the Turkish customs database.
• UAE – Trade Fairs / Exhibitions only.
• United States of America – Commercial Samples and Professional Equipment only at present. As of January 26, 2010, goods entering the United States via ocean vessel are required to have an Importer Security Filing (ISF) filed by an ISF importer. While two of the required data elements are from the ocean carrier, 10 others are required from the ISF importer. ATA Carnets are exempt from the ISF bond requirement. However, there are penalties that may be imposed for breaches of the ISF filing. The link to U.S Customs and Border Protection border entry page can be found here and the link for the United States Council for International Business ATA Carnet page can be found here.
• Vietnam – Trade Fairs / Exhibitions only.

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15. What are the costs from any issues that arise from my application?

Ancillary fees include the following:

• Additional vouchers – £42.00 (not including re-bond)
• Re-print fee (if Carnet has not left office) – £63.00 +VAT
• Re-print fee (if Carnet has left office) – £95.00 +VAT
• Standard cancellation fee – £75.00 +VAT
• Express cancellation fee – £50.00 +VAT
• Pre-check (£25)

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16. What is the Carnet security and what are my options?

The Carnet itself provides a guarantee to the foreign customs that all duties, taxes, etc will be paid to them if the conditions under which they allow these into the country are breached. The security is in place to protect the Bristol Chamber of Commerce and Industry against foreign customs claims in cases where the Carnet has been misused and the Carnet Holder is unable to settle charges due (for example due to company liquidation).

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17. How do I use my itinerary to know what my exits, visits and transits will be?

You will have to have a clear idea of how the goods will be travelling to their destination in order to work out the required itinerary. Exits from UK are counted separately to visits and transits. For example – travelling to USA and Canada, without returning to the UK in between, will require 1 exit, 1 visit to USA and 1 visit to Canada. If the goods are returning to the UK in between, then you would need 2 exits, 1 visit to USA and 1 visit to Canada. Naturally, if the return journey is via USA, then you would need to apply for 2 visits to USA etc.

Things to bear in mind:

When driving through the EU to a non-EU country (for example a visit to Turkey) – you must ensure that you also have a pair of vouchers for the return journey – so your itinerary would contain 1 exit, 2 visits to EU, 2 transits to EU and 1 visit to Turkey (transits are included in case French or Greek Customs request them).

When driving to an EU country via Switzerland (for example a visit to Italy) – you would need 1 exit, 2 transits to EU, 2 transits for Switzerland and 3 visits to EU (transits are included in case French customs request them for transiting via France in both directions).

If in doubt as to what could be required for your EU trip – either contact Bristol Chamber for advice or add a couple of additional sets of Vouchers (exits, visits and transits) to your itinerary to be on a safe side. Note that you can always request more Vouchers from the issuing Chamber if required.

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18. What are the ATA Carnet requirements for the EU?

Hand Carried goods / goods in baggage (or goods driven in private vehicle):

There are differences in the interpretation of the rules by customs in each Member State visited, therefore, we recommend one of the three following options when visiting EU with hand-carried goods for a commercial activity*:

1. Contact the receiving Customs in advance and query if a Carnet will be required for the goods you are carrying in your baggage*.
2. Get a Carnet for your 1st visit, use the red channel at the destination and ask the receiving Customs if Carnet will be required for future visits.
3. Obtain a Carnet for the goods for each visit – this would provide certainty each time.

*Currently French customs are requesting ATA Carnets for any goods used in a professional or commercial capacity (whether hand-carried or not), hence, we would recommend getting a Carnet for the EU for anyone passing through France or visiting France in a commercial capacity.

Note1 – there are indications that ATA Carnets may not be required for hand-carried music instruments for the EU. Individual customs officers are, however, within their rights to request security to be deposited for high-value items. We suggest that you contact the receiving customs in advance and check if there are any specific requirements for that Member State (or obtain a Carnet for the first visit and check the requirements when crossing the border (red channel)). If you are a member of FAC, ISM or MU, then you should speak to them first if you are planning to apply for a Carnet.

Note2 – Any musicians that may also be performing in non-EU destinations will most likely need a Carnet for those destinations (in which case it is also worth including EU into the Carnet itinerary).

Carnet Holders driving to EU (via Kent) in a personal vehicle or van must report to Sevington both outbound and on return. Stop 24 is now only open to registered operators.

Eurostar (St Pancras) – Carnet Holders leaving UK by Eurostar should notify Border Force in advance by calling +44 (0) 20 7841 6410.

Goods shipped against transport contract (i.e. by haulier) or in a company vehicle:

We would recommend getting a Carnet for any goods that are being moved against a transport contract or tools of trade transported in a company vehicle.

The driver will either need to be listed in the Box B of the Carnet or carry a Letter of Authorisation signed by the director of the company stated in Box A of the Carnet (field showing the name of the authorised representative can be left blank for the Haulier to complete once they have allocated the driver). Carnet Holders using the Haulier must complete the Exportation and Importation Voucher (section F) before the goods are collected from their premises and leave signature to the driver. Before heading back to the UK, Re-exportation and Re-Importation Vouchers should be completed with the signature left to the driver.

Driver must sign the Section F of the relevant Voucher before handing the Carnet over to Customs.

Hauliers must register for GVMS where applicable, please click here to find out more.

Hauliers must use the pre-notification facility (note that IBFs Inland Border Facility can only process Carnets for Dover, Euroshuttle and Holyhead – for other ports, go to the port directly and use facilities there).

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19. Can I put consumables on my ATA Carnet?

You are only able to put consumable goods on your Carnet if they are being exhibited at a trade show or exhibition (this excludes alcohol, fuel, and cigarettes, which must be declared separately). You will need to specify that these consumables will be displayed at this trade show or exhibition and will be re-imported into the UK afterwards. Any consumables that are not going to return to the UK CAN NOT go on a Carnet. You will need to use OPR or IPR for goods that are intended for processing or repair.

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20. Can I authorise someone to apply for and use an ATA Carnet on my behalf?

Agents applying for a Carnet – To allow an agent to apply for a Carnet you must supply the Chamber of Commerce with a letter authorising them on your company letterhead.

Agents using the Carnet – Agents can use a Carnet on your behalf, but you will be responsible for any declarations made. You must include the name of the agent / representative in box B of your Carnet and supply a letter authorising them on your company letterhead.

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21. Can a foreign company supervise my goods when they are abroad?

A UK company must be stated in box A of the Carnet front cover therefore they cannot be supervised by a foreign agent. If goods are left with or used by a foreign company unsupervised, the country’s customs agency are likely to interpret this as goods being hired out, which constitutes Carnet misuse. If you need to either hire goods out abroad or leave the goods unattended then this will need to be approved by the foreign Customs.

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22. Am I allowed to take different goods to different countries with an ATA Carnet? (Partial exports)

Yes, you can take any combination of goods on your General List. However, only the items declared on your Carnet vouchers/counterfoils can be taken. If you have split consignments, you must ensure you have enough vouchers for your planned itinerary. Please note that some countries may have specific requirements. Please see Question 14 for more information.

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23. Can controlled or dual-use goods be taken on an ATA Carnet?

Yes, you will need to ensure you have the relevant export and import licences for each of the countries you visit or cross during transit. For more information please contact:

• Export Control Organisation, E: eco.help@trade.gov.uk
• Arts Council, E: elu@mla.gov.uk for art and antiques.

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24. What are the requirements for different goods?

General requirements:

Goods must be individually itemised (I.e. make or serial number) with their weight and value. Goods that are grouped together must have identical descriptions.

Goods cannot be described using their packaging (I.e. a carton of…) however you can include the packaging in the description of your goods. For example, 4 Sennheiser MD431II Profipower microphones s/n 1234, packed in a box.

• Toolkits can be itemised as a “toolkit” if they are hand tools but must show its weight. The number of tools in the set must be stated if the value of the kit exceeds £150. Electrical tools must be itemised separately as the term “toolkit” only refers to non-electrical hand tools.
• Cables can be described as a “set of cables” with the number of pieces being 1.
• Electronic items will all need a serial number to be included in the description. If there is no serial number, please state NSN (No Serial Number) at the end of the description.
• Values for the individual goods must be the retail value of a new item. Please state the replacement value if the goods are used.

Any other specific requirements can be found on the gov.uk website.

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25. How do I get the best value for money with my ATA Carnet?

• Carnets are valid for up to 12 months – try to include any countries that you could potentially visit during that period into the itinerary.
• Include all the possible items you could take abroad in a 12-month period on the Carnet (you would need to ensure that correct items are declared for each visit. For example, if you’re visiting Switzerland first and are only taking the first 10 items on the list, then all declarations for that trip would have to show 1-10 for the items declared etc).
• If you are attending an event with another person(s) that is also there in a commercial capacity, it will be cheaper to combine all the goods on one document (ensure that the name(s) of any persons travelling with those goods are listed in Box B of the Carnet to allow them to also use the document if required).
• Regular Carnet users can get discounted issuing fees by becoming a member of the issuing Chamber of Commerce. Email us for more information on Chamber membership.
• When providing security – lodging the full security amount as a deposit / bankers draft would ensure that this is refunded to you once the Carnet is returned and discharged. Regular users should also consider setting up a continuing guarantee as this could reduce security costs considerably.

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26. Can my ATA Carnet be emailed to me?

No, a physical Carnet must be used on official Carnet papers. Once you have submitted your application, you will be able to view a preview of what your Carnet will look like, but this cannot be used as an official document.

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27. What ports/customs offices can I go to for processing my ATA Carnet?

Dover and Eurotunnel:

1. Holders driving to EU in a personal vehicle or a van must must report to Sevington both outbound and on return. Stop 24 is now only open to registered operators.

2. Hauliers / freight forwarders must use pre-notification facility (note that IBFs Inland Border Facilities can only process Carnets for Dover, Euroshuttle and Holyhead – for other ports, go to the port directly and use facilities there).

Eurostar (St Pancras) – Carnet Holders leaving the UK by Eurostar should notify Border Force in advance by calling +44(0)20 7841 6410.

Holyhead – if travelling from Holyhead to Dublin by ferry it is best to pre-notify the UK and Irish Customs at least 24hr in advance of travelling (state your vehicle registration no, Carnet no and date and time of departure).

Leaving UK via Holyhead – go to Roadking Truckstop, Parc Cybi, Kingsland, Holyhead, LL65 2YQ to get your Carnet stamped (you can also use inland sites at Birmingham or Warrington)

Entering Ireland (Dublin Port) go to goods to declare area

Leaving Ireland (Dublin Port) – cars and vans go to T7 section after the tunnel or New Custom House, Promenade Road (beside the Circle K roundabout). Opening hours 8 a.m. – 22.00 p.m. phone 353-1-8776208. Freight goes to Terminal 11, Bond Drive Extension – Customs can be found in a portacabin. Opening hours 24/7Returning to UK go to the Border Force freight shed (it is best to ask for directions at the port)

PBN (Pre Boarding Notification) is mandatory for ROI – Carnet Holders driving a company vehicle must obtain a pre-boarding notification number PBN inbound and outbound by emailing CustomsPBN@revenue.ie with the following details: scan of the Carnet Front Cover and General list and details of sailing (date, time, ferry, port of exit and entry). You will get the PBN no by email. Hauliers will need to apply for PBN online.

Northern Ireland – Ports:

• DAERA facility- Duncrue Street, Belfast, BT3 9BJ is manned 24/7 by BF staff and accommodates Carnets
• Shed 66 at Larne Port is also manned 24/7 and is used for both inbound and outbound movements
• Warrenpoint is the 3rd site processing Carnets

The above ports can be contacted by the following email: bfportteam@homeoffice.gov.uk (pre-notification is not required)

Northern Ireland – Airports:

• Belfast City operating hours will be changing imminently due to the withdrawal of flights.  Carnets + goods can be taken to Belfast Docks due to the proximity (or pre-notify BFPortteam@homeoffice.gov.uk to confirm if officers will/can be on site)
• Belfast International is 24/7, but only has BF at the international arrivals hall. There is no presence at domestic arrivals, so advance notice to BFDutyOfficer@homeoffice.gov.uk is required (upon arrival, ask the information desk (located at domestic arrivals) to notify Border Force)

ALL OTHER UK OFFICES PROCESSING CARNETS(pre-notification is not required for airports – use VAT reclaim desk before checking in and red channel on arrival).

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28. How long can I stay in the country I am visiting?

ATA Carnets are valid for 12 months from the date of issue. Note, however, that some countries can place restrictions on how long the goods can stay there.

Please ensure that the receiving customs authority is clear on how long your goods will be staying in the country (the time limit is usually fixed according to the length of the stay / to coincide with the return flight). The time limit can also be fixed according to the intended use (i.e. exhibition goods could be limited to 6 month maximum stay in some countries).

The time limit will be indicated on the Importation Counterfoil. You will need to contact the host customs and request an extension if you need to stay in the country longer than indicated on the Importation Counterfoil.

If your goods have to stay at the destination beyond the validity of the Carnet, then you may have to request a Replacement Carnet. More information on this can be found in Question 33.

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29. Can I add extra items to my ATA Carnet?

No. Once a Carnet has been issued you are not able to add any extra items to the approved list.

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30. I have used up all my vouchers; how can I get more?

You can apply for additional vouchers by contacting Kent Invicta Chamber Of Commerce and explaining the situation. Please send an email to export@kentinvictachamber.co.uk to discuss this with the team.

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31. What should I do if my goods are going via a non-inventory linked port?

If the goods are freighted and are bound for a “non-inventory linked” port or airport they may need to be included on a Summary Declaration (C1600) form.

Use code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports.

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32. What should I do if my goods are going via an inventory linked port?

If the goods are freighted and are bound for an “inventory linked” port or airport they may need to be included on an Import and export: Customs Clearance Request (C21) form.

Use code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports.

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33. My ATA Carnet expiration date is approaching, can it be extended?

Some customs authorities allow extension of the temporary admission by accepting replacement Carnets (note that replacement must be issued before the original Carnet expires).

Replacement Carnets are issued by the Chamber that issued the original Carnet. The new Carnet must be validated by the National Carnet Unit before being used abroad. The holder must present both the new and existing Carnet to the host customs to close off the original Carnet and transfer liability to the replacement Carnet.

The following countries DO NOT need prior approvals for replacement Carnets (you can request the replacement Carnet from your issuing Chamber directly): Belarus, Brazil, Chile, China, European Union, Hong Kong, Korea, Macao, Pakistan, Russia, Serbia, Singapore, Sri Lanka, Switzerland, Thailand, Turkey, Ukraine, UAE

The following countries REQUIRE prior approval (extension of the temporary admission must be requested from the host customs before the issuing Chamber can issue the replacement):

Australia – Complete Form B257 and e-mail to VECCI for approval before the original Carnet expires. Once you have obtained approval, forward a copy to your issuing Chamber in the UK and request a replacement Carnet.

Canada – Contact CBSA CBSA Temporary Importations with the details of the existing Carnet (Carnet no, expiry date, port of importation, the reason for extension) and request approval for an extension before the original Carnet expires. Once you have obtained approval, contact your issuing Chamber in the UK and request a replacement Carnet.

Mexico – Replacement can be issued only if, at the time of requesting an extension, the Carnet has less than six months of validity remaining. Once the replacement has been issued in the UK and validated by the NCU, the holder will need to register the replacement Carnet with the Mexican customs authority CANACO WEBPAGE.

New Zealand – The holder must contact the UK Chamber that issued the original Carnet and provide the following details:

• ATA Carnet number
• Reason for extension and estimated date of departure
• Date of validity
• Name of the customs office where the goods were imported

The UK issuing Chamber will then lodge a request for approval of the extension with the New Zealand NGO.

Norway – Holders should email Oslo Chamber of Commerce a request for extension of temporary admission. The data to be communicated is as follows:

• ATA Carnet number
• The name of the holder
• Date of validity
• Name of the customs office where the goods were imported

Once the permission for replacement has been received, the holder should contact their issuing Chamber and request a replacement Carnet.

South Africa – Contact SACCI (glennaleeh@sacci.org.za or samuelm@sacci.org.za) and request approval for a replacement Carnet to be issued before the original Carnet expires. Once you have obtained approval, contact your issuing Chamber in the UK and request a replacement Carnet.

United States of America – USA does not accept replacement Carnets. The Carnet holder must contact US customs before the Carnet expires and divert the goods to a TIB (Temporary Importation Bond). The Re-exportation Counterfoil on the Carnet must be endorsed by US Customs to confirm the liability has been transferred to the TIB. Returned Goods Relief will need to be claimed on return to the UK.

The following countries DO NOT allow replacement Carnets: India, Japan, Morocco and Taiwan do not allow replacement Carnets.

Advice for foreign Carnet holders currently in the UK on a foreign Carnet wishing to extend their stay in the UK:

• Contact UK customs and request permission to obtain a replacement Carnet. The email must include the reason for extension and details of the existing Carnet: Carnet number, validity date, date of entry into the UK, and port of entry into the UK
• If UK customs approve the request (usually by email), the holder should contact the Chamber of Commerce that issued the original Carnet and request a replacement. This must be done before the original Carnet expires
• The replacement Carnet will need to be validated by customs of the Country of issue before being sent to the UK

Both the replacement and the existing Carnet must be sent to be endorsed by the National Carnet Unit:

National Carnet Unit, Business Tax & Customs, 5th Floor, Three New Bailey, New Bailey Street, Salford, M3 5FS

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34. What do I do if I lose my ATA Carnet?

If you lose your Carnet whilst abroad you should contact Kent Invicta Chamber of Commerce to apply for a replacement. Fees will apply. This substitute will need to be validated by the National Carnet Unit before being used.

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35. What if my goods are damaged, lost or stolen whilst abroad?

If your goods are lost or stolen, this should immediately be reported to the appropriate foreign customs authority and the police. You should also acquire a police report. This is for insurance purposes as it is likely customs will apply charges due to the non-re-exportation of your goods listed on the Carnet.

If your goods are damaged but repairable, they should be brought back to the UK as long as re-exportation from the country you are in and re-importation back into the UK are endorsed by customs. If your goods are irreparable, customs may allow them to be destroyed under their control. This must be reflected on the Carnet re-exportation Counterfoil and the voucher should be held by customs. Charges from customs may apply.

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36. What should I do with the ATA Carnet once I have finished using it?

Your Carnet needs to be returned intact to Kent Invicta Chamber of Commerce before its expiration date. You should also keep copies of stamped counterfoils and vouchers on file in case the Carnet gets lost at any point. We recommend sending the Carnet to us by special delivery or courier to ensure it is not lost. Please post it to this address:

Export Documentation Department

Kent Invicta Chamber, Ashford Business Point, Waterbrook Avenue, Sevington, Ashford, Kent, TN24 0LH.

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37. What happens if I lose my ATA Carnet after my travels?

If your Carnet is lost after your trip then you need to contact the National Carnet Unit (NCU) to get a Certificate of Location to prove the goods have been re-imported back into the United Kingdom. Their email address is atacarnetunit@hmrc.gov.uk. Charges may apply.

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38. What happens if my ATA Carnet is not stamped when coming back into the UK?

You should contact the National Carnet Unit to request a Certificate of Location. Their email address is atacarnetunit@hmrc.gov.uk

If your shipment came back via seaport or Roro port, you can contact the Border Force at that Customs office to check if they would be prepared to endorse the Carnet retrospectively. In this case you would need to bring the goods listed on the Carnet with you for inspection if Border Force accept your request. Retrospective Carnet endorsement is not usually possible at airports as Border Force can usually only be reached in the arrival’s hall.

The Carnet must then be sent back to Bristol Chamber of Commerce (preferably via special delivery or courier to ensure it is not lost). You should also keep scanned copies of any Counterfoils endorsed by Customs.

Please note: effective from 1st March 2023, Certificates of Location (which are currently issued as paper documents and sent by post), will be emailed to applicants as scanned documents. The format of the Certificate will remain unchanged and each document will be scanned in colour and contain a HMRC stamp and signature.

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39. Is an ATA Carnet required to temporarily export goods to Northern Ireland?

An ATA Carnet is not required; however, a customs declaration will need to be completed. Click here for further information.

If I live in Northern Ireland, will I require a Carnet to move goods temporarily south of that border into Ireland?

The Good Friday Agreement and the UK/EU trade agreement means that goods should be able to move freely between NI and the Republic of Ireland, so no Carnet is required.

For further information on moving goods into Northern Ireland please see the following information, which our Export Documentation team has compiled:

Hand carried goods or goods driven in a personal vehicle:

• These goods can be declared for temporary admission using a form C108 (with the exception of horses intended for racing or commercial activities. Horses can go on an ATA Carnet) or;
• Duplicate List (prepare 2 copies of the Goods List – including full description of items, quantities and serial numbers + a completed form C&E1246)

Goods moved by freight forwarders or FPOs:

• These goods can either be declared via Customs Declarations or use an ATA Carnet
• GVM is required for any vehicles over 7.5t (empty or loaded)

Guarantee % – If a Carnet is required then the security rate fee is 20% of the goods value (effectively to cover the cost of VAT)