Duplicate list
Duplicate lists are commonly used to temporarily import goods into non-Carnet countries. They are physical lists comprised of all the goods you are taking abroad, and must be printed on company headed papers. Like carnet lists they must include detailed item descriptions, quantities, serial numbers (if the goods have them), and values. In order to arrange a duplicate list, you will need to get in contact with the HMRC Helpline well in advance of your departure date. You will also need to provide two copies of the list at customs, as well as a filled-in returns good relief form and you will need to obtain a customs declaration in conjunction with the duplicate list.
Duplicate lists help avoid paying customs duty or tax. However, unlike Carnets, they only relieve customs duties upon return to the UK (when using the returns goods relief procedure). Therefore, it is possible that duties may still be payable when you are importing overseas (you may have to pay the duty upfront and claim it back in retrospect). Additionally, duplicate lists may only be used for goods carried in baggage, such as the following:
- Items used for professional effects (e.g. tools, survey equipment, film and radio equipment, theatrical equipment, musical instruments, etc.)
- Artworks and other goods for exhibition/display/demonstration
- Trade samples
- Trophies which are the property of a recognised sporting association or organising body permanently established in the UK
Temporary admission procedure
It is always worth checking the requirements of the temporary admission procedure with customs of all countries you are planning to take your goods to. Each country’s customs are likely have different rules regarding temporary imports. In addition, you must be authorised by customs to use temporary admission, which involves an additional application process.
When using a temporary admission procedure, you will also need to have a registered company address in the country you are temporarily exporting the goods to, or a customs agent acting on the company’s behalf. The procedure relies on the agreement that there is always a representative or guarantor who is liable to pay tax and duties should there be any issues.
If your journey involves travelling via road through European countries, you will also need to make a transit declaration (T1) alongside all relevant import and export declarations. This process will differ from country to country. (Herefordshire & Worcestershire Chamber of Commerce can assist you with this but it may take a few days to process)
Merchandise in Baggage (MIB)
This option involves declaring your goods as MIB when you reach border force. Although the procedure is called ‘Merchandise in Baggage’, the goods in question do not actually have to be carried in hand luggage, and can weigh up to 1000kg. The MIB procedure only limits the total value of the goods, which must not exceed £1500 in the UK or €1000 in the EU. The maximum value allowed for MIB will differ from country to country, so it is important that you check what this limit is for your destination country before you make your journey. You will also need to provide a commercial invoice or similar document to prove the value of the goods.
A major downside of the MIB procedure is that you have to pay tax and duty both when you arrive in your destination country and when you return to the UK, so this method is only viable for very low-value consignments. You may be able to reclaim the tax and duty upon re-importation by applying for returned goods relief, although this process can also be long and complicated.
Why choose ATA Carnets?
Despite the options considered above, most temporary exporters do opt to use ATA Carnets when temporarily taking their goods abroad, as the ATA Carnet process saves time and money.
- ATA Carnets reduce costs to the exporter, as they eliminate customs tax and duties
- ATA Carnets simplify customs procedures, as they are a singular document that can be used for all customs transactions
- ATA Carnets speed up the temporary export process, as you do not need to make advance arrangements to use them
You can apply for an ATA Carnet using the E-Cert Portal or email internationaltrade@hwchamber.co.uk where one of the team would be happy to help and advise.