H.M.Paperwork - Filling out the Forms!

Most of the information in this section has been taken from "The International Freight Guide" with the kind permission of the British International Freight Association.

Bill of Lading
Airway Bill
CMR Note
Standard Shipping Note
Certificates of Origin
ATA Carnet
Movement Certificates
The Role of Customs and International Trade
Customs Entry and Customs Procedure Codes
Community Transit & the Single Market Effect
EDI - Customs, Trade & the Future

ATA Carnets

ATA carnets are international customs documents issued by chambers of commerce in most major countries throughout the world (see list further down) for the purpose of allowing the temporary importation of goods, whether accompanied or not, free of customs duties, taxes, etc., also without the necessity of raising bonds or depositing amounts for duty and completing customs documentation in foreign countries.

They may be used for practically all kinds of goods and can provide for a simple entry and exit to and from a single foreign country or for numerous multi-destination journeys during the validity of the carnet. This validity can never exceed one year.

ATA carnets are now commonly used by business travellers carrying (or despatching in advance) samples when making sales demonstration tours; and by professional people - educationalists, engineers or entertainers fulfilling overseas engagements and taking equipment with them. Goods for showing at overseas fairs and exhibitions are specifically covered by ATA carnets, often allowing for the goods to be finally examined by Customs at the exhibition site rather than at the frontier post.Thus the carnet may be considered a valuable aid towards the rapid and convenient movement of temporarily imported goods from one country to another within the carnet scheme.

The system is governed by international Convention under which carnets can be issued for the following categories of goods:

1. commercial samples and advertising film (16mm);
2. goods for international exhibition;
3. professional equipment, viz:

   articles for meetings for a charitable purpose or to promote any branch of beaming; art; craft; sport; religion, etc.; equipment for the press; also sound and television broadcasting equipment; musical instruments; costumes, scenery, and other stage properties; cinematographic equipment; professional equipment for testing, maintaining, or repairing machinery, etc.; equipment for use by surgeons, archaeologists, zoologists, entertainers, lecturers, etc.; vehicles especially adapted for use in connection with any of the above, including travelling workshops and laboratories (details on application).

In this country, the scheme is governed and administered by the London Chamber of Commerce and Industry and carnets may be obtained from the Head Office at
33 Queen Street,
London
EC4R IAP
(direct line 020 7203 1809 or general inquiry line 020 72484 444)

or the following centres:

Carnets are also issued by chambers of commerce at

• Birmingham,
• Bristol,
• Derby,
• Dorset,
• Edinburgh,
• Glasgow,
• Leeds,
• Leicester,
• Liverpool,
• Manchester,
• Newcastle upon Tyne,
• Northamptonshire,
• Norwich,
• Nottingham,
• Northern Ireland,
• Portsmouth
• Southampton.

The standard carnet fee is £164.50 (including VAT). This is reduced to £88.13 (including VAT) minimum for members of any issuing chamber. Carnets may be issued and used in the following countries:

• Algeria
• Israel
• Senegal
• Australia
• Japan
• Singapore
• Bulgaria
• Korea (Republic of)
• Slovak Republic
• Canada
• Lebanon
• Slovenia
• Cyprus
• Malaysia
• South Africa
• Czech Republic
• Malta
• Sri Lanka
• Gibraltar
• Mauritius
• Switzerland
• Hong Kong*
• New Zealand
• Thailand
• Hungary
• Norway
• Turkey
• Iceland
• Poland
• USA
• India
• Romania

* Arrangements in respect of ATA Carnets and the "new" Hong Kong are the same as those prior to the handover to China on 30 June 1997.

The procedure for obtaining an ATA carnet is quite straightforward and comprises:

1. completion of the official application form and payment of the issuing fee;
2. the lodging of adequate security to cover duty, etc.;
3. completion of the carnet forms.

For further information, contact any of the issuing chambers of commerce listed above or the London Chamber of Commerce and Industry.

Export licensing requirements

A carnet does not relieve the exporter from the requirement to comply with any import and export prohibitions or restrictions and to obtain and present an export licence, if appropriate. Recent experience has indicated that many exporters, most of whom have acted in good faith, have produced goods at the port of exportation only to have them detained, or even seized, because no export licence has been produced. In order to avoid unnecessary delay and expense, exporters, and anyone acting on their behalf, should check the liability of their goods to export licence formalities with:

Department of Trade & Industry
Export Licensing Unit
Kingsgate House
68/74 Victoria Street
London
SWIE 6SW
Tel No: 020 725 8070

CPD/China-Taiwan carnet

The CPD/China-Taiwan carnet covers goods temporarily imported/ exported between the EU and Taiwan. Other than a different colour code to distinguish it from the ATA carnet, the conditions for its use, the goods for which it can be used and EU customs procedures are identical to those for the ATA carnet.

The carnet was established from 1^st March 1992, following agreement between the EC, Taiwan and the International Chamber of Commerce. The standard fee for this carnet is £146.88 (including VAT). This is reduced to £88.13 (including VAT) for members of any issuing chamber of commerce.

EU free and preferential trade agreements: movement certificates

Most goods sent from the EU Member States to certain Mediterranean countries (Cyprus, Israel, Malta, Turkey) must comply with the origin rules set out in the trade agreements made with each country. The rules are identical for Cyprus and Malta and enable EU goods to enter at reduced rates of duty.

Origin rules

The origin rules as generally applied (except for Turkey) can be divided into three parts:

1. goods wholly produced in the EU if they come under one of the following headings:
1. mineral products extracted from its soil or from its seabed;
2. vegetable products harvested there;
3. live animals born and raised there;
4. products from live animals raised there;
5. products obtained by hunting or fishing conducted there;
6. products of sea fishing and other products taken from the sea by their ships;
7. products made aboard their factory ships exclusively from products referred to in subpara. (f);
8. used articles collected there fit only for the recovery of raw materials;
9. waste and scrap resulting from manufacturing operations conducted there;
10. goods produced there exclusively from products specified in subparas. (a) to (i);
2. goods manufactured or produced in the EU wholly from materials or parts originating in the appropriate Mediterranean country and the EU;
3. normally, goods manufactured from parts or materials imported from any country that have undergone sufficient processing in the EU so that the tariff heading of the finished product is different from the tariff heading of the imported parts or materials used. However, once you have identified the tariff heading of the finished product you should consult Appendix B of Customs Notice 829 of the appropriate qualifying rule.

Note: The origin rules for Israel are similar to those above, except that petroleum products have been included in list (1) above. The origin rules for Turkey are based on the principle of "free circulation".

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