Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will take steps to suspend the requirement for an ATA Carnet for the temporary movement of leisure boats from the UK to the EU.

There is no requirement to use an ATA Carnet for the temporary movement of leisure boats from the UK to the EU. The use of an ATA Carnet is optional and is a commercial decision depending on an individual or business’s specific circumstances.

ATA Carnets are generally an option for temporarily moving boats that are participating in an official event, such as a race or a trade fair, between the UK and EU. An ATA Carnet can help simplify customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry (LCCI). Individuals and businesses wishing to use ATA Carnets are advised to contact the LCCI directly to discuss their needs.

Boats for personal use may not require an ATA Carnet as the EU’s Temporary Admission (TA) procedure offers an alternative means to import goods temporarily into the EU, provided the relevant conditions are met. TA is a customs facilitation which allows temporary imports without payment of EU import duties, including VAT. The management of EU import and export procedures is the responsibility of the customs authorities of the EU Member States, so businesses and individuals should confirm the processes at their port of arrival.

Individuals or businesses re-importing goods into the UK can claim relief from import VAT, and any customs duty under Returned Goods Relief (RGR), provided specific conditions are met. RGR applies to goods exported from the UK and re-imported within three years in an unaltered state and can be claimed for goods which are imported into the UK following their export from the UK under TA or with an ATA Carnet. The Government recently legislated to make it clear that personal effects, such as leisure boats, returning to the UK with the original owner will be granted a waiver of the three-year rule.