05 January 2021 
Andrea Marshall, Tax Specialist
ATA Carnets – Universities may need to use these when temporarily moving goods overseas, for example taking equipment on a research or field trip, or where an exhibition of goods may move from country to country. The ATA Carnet is an international customs document. It can be used to temporarily import and export non-perishable goods that are tax-free and duty-free for up to one year.
The following guides have been issued. ATA Carnets will usually be processed at the port. However, from 1 January 2021, if you’re moving goods with an ATA Carnet through various ports you will need to go to a government inland border facility to process your ATA Carnet.
The guides sets out where the inland border facilities are located.
Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet
Moving goods through the Port of Holyhead with an ATA Carnet
