UK Digital ATA Carnet 2026: eATA, QR Codes and Temporary Exports

An ATA Carnet is an international customs document used to move qualifying goods temporarily between participating countries without paying the normal import duties and taxes, provided the goods follow the carnet conditions and return as required. HMRC added guidance on Digital ATA Carnets, also called eATA Carnets, on 1 June 2026.

With a digital carnet, the holder creates a movement record called a Travel in the ATA Carnet app. The app generates a QR code that customs officers scan at the border. The digital record replaces the paper voucher and counterfoil workflow for that movement where the digital process is accepted.

The digital system does not change the underlying temporary-admission conditions. The goods must still be eligible, accurately described, presented to customs at each required movement and re-exported or re-imported correctly. During the transition, HMRC says some limited operational scenarios may still require both paper and digital carnets.

What is a Digital ATA Carnet?

An ATA Carnet works like a passport for goods. It can serve as the customs document for export, import, transit, re-export and re-import of qualifying goods that are moving temporarily and will be returned in the required condition.

A digital ATA Carnet records the same type of movement electronically. After the carnet is approved, the holder receives a digital PIN and downloads the carnet to the ATA Carnet app. Before every movement, the holder selects the relevant goods from the general list and creates a new Travel. The app generates a unique QR code, which is presented to customs for scanning.

Each Travel is time-stamped and cannot be edited after validation. The holder receives confirmation in the app when customs has processed the transaction. Regular synchronisation is important so the movement history and endorsements remain available.

What goods can use an ATA Carnet?

Common examples include:

• professional or commercial equipment;
• music, film, sound and broadcasting equipment;
• goods for trade fairs and exhibitions;
• commercial samples; and
• educational or scientific equipment.

The goods must be intended for temporary use and return. They generally cannot be sold, consumed, processed or repaired abroad, apart from routine maintenance needed to keep them in their original condition. If the intended activity is processing, repair, sale or permanent import, another customs procedure may be needed.

Controlled or restricted goods may require licences or permits even where an ATA Carnet is available. A carnet does not remove export-control, CITES, strategic-goods or other licensing obligations.

How do you apply for a digital ATA Carnet?

The application route still runs through an authorised issuing Chamber of Commerce. Digital technology changes how the carnet is used at the border; it does not remove the application, guarantee or security process.

The applicant should prepare:

• a precise list of the goods and identifying marks;
• photographs or serial numbers where useful;
• every country the goods will visit or transit through;
• how the goods will be used in each destination;
• the number of movements or consignments expected; and
• any licences or permits required for controlled goods.

Unclear descriptions can cause a customs authority to refuse the carnet or delay release until the goods can be identified. Do not rely on a broad description such as “equipment” when serial numbers, models, quantities or distinguishing features are available.

What happens at the border?

For a digital carnet, create the relevant Travel before the movement and present the QR code with the goods to customs. The officer scans the code and validates the declaration. The app records the transaction and the time of the customs endorsement.

The holder remains responsible for showing the carnet and goods at the required export, import, transit, re-export and re-import points. A successful departure scan does not replace the need to complete the return movement correctly.

For paper carnets, customs officials stamp and retain the relevant vouchers and counterfoils. During the transition, check whether the route requires paper, digital or both. Do not assume that a digital carnet can be used at every border location without checking the current operational guidance.

What if the digital carnet is not scanned?

The holder should contact the relevant customs office or National ATA Carnet Unit promptly and keep evidence of the goods' location and movement. HMRC warns that if a carnet is not scanned or stamped, the holder may face customs duties, taxes or a penalty, or may need to provide proof of re-export or location.

Do not wait until the carnet expires to discover that a movement is missing from the record. Check the app after every crossing and synchronise it regularly. Keep transport documents, booking records, photographs, customs correspondence and any certificates of location with the digital confirmation.

How long does an ATA Carnet last?

HMRC's general guidance says carnets can be valid for up to one year and may be used multiple times within that period, subject to the carnet's conditions, guarantee and the requirements of the countries involved. The validity period does not permit the goods to remain abroad permanently or to be used outside the approved purpose.

If the goods are sold, diverted to home use, destroyed, lost or not re-exported, the holder must regularise the position. Customs duties, taxes, administrative charges or penalties may become due. Contact the issuing organisation and the relevant customs authority rather than changing the item description or movement record after the event.

Digital ATA Carnet versus ordinary export paperwork

An ATA Carnet is one temporary-movement route, not a universal replacement for customs declarations. Some freight movements may still need additional entries in the Customs Declaration Service, and controlled goods may need licences. A permanent export, sale abroad or processing operation may require a different procedure.

For broader customs planning, see UK Customs Modernisation. For events and performances, also check HMRC's international events guidance.

A practical digital-carnet checklist

Evidence for each digital carnet movement

Keep the approved general list, serial numbers, photographs where useful, purchase or ownership evidence, export itinerary, destination, transport documents and any licence or permit with the digital carnet record. Before creating a Travel, check that the selected goods match the items physically carried. A QR code is an identification route, not proof that the goods qualify or that the list is accurate. If equipment is split across vehicles or travellers, record who carries each item and which customs office is expected to validate it.

At each border, record the date, country, customs office, Travel reference and whether export, import, transit, re-export or re-import was endorsed. Synchronise the app when instructed and retain screenshots or downloaded confirmations where the service permits. If a border post cannot scan the QR code, do not assume that a later scan repairs the missing endorsement. Contact the relevant customs or National ATA Carnet contact promptly and preserve the transport evidence, because proof that goods returned may be required separately from the digital record.

The carnet holder remains responsible for the goods and the conditions even when a freight forwarder, production manager or touring agent handles the movement. Give the representative written instructions covering the goods list, route, prohibited changes, paper fallback and escalation contact. A temporary export that becomes a sale, repair, processing operation or permanent import may leave the ATA Carnet route and require a different customs procedure. Update the file when the itinerary, goods, traveller or destination changes, and obtain approval where the issuing authority requires it.

Close the carnet after the goods return

The movement is not complete merely because the goods are back in the UK. Confirm that the re-import or re-entry has been validated, that every required customs event appears in the digital record, and that the goods list still matches the returned equipment. If a stamp, scan or digital endorsement is missing, contact the National ATA Carnet Unit or relevant customs office with the Travel reference, route, dates, carrier documents and evidence of the goods’ location. Keep the issuing Chamber of Commerce informed where its guarantee or discharge process requires action.

For a tour or event involving several countries, reconcile the route in chronological order. A skipped transit endorsement, an unplanned country, a substituted serial-numbered item or a late return can create a customs query even when the goods were never sold. Make a written note of why the route changed and who approved the change. Do not alter the general list retrospectively to hide a discrepancy; preserve the original list and follow the official correction or replacement process.

Businesses should also separate customs evidence from VAT and accounting evidence. The carnet may support temporary admission, but it does not by itself prove the accounting treatment of a sale, hire, repair charge, insurance recovery or permanent disposal. Link the carnet file to the invoice, asset register and contract without assuming that one document replaces the others. This makes future exports easier and gives the business a clear record if customs asks how the goods were used or returned.

Frequently Asked Questions

For the live operational steps, read HMRC's ATA Carnet handbook and how-to-use guidance before moving goods. This guide is an orientation page, not a substitute for customs instructions for a particular route or item.

Official sources

• HMRC: Digital ATA Carnets
• HMRC: Using the ATA Carnet
• HMRC: Apply for an ATA Carnet
• HMRC: How to use your ATA Carnet
• HMRC: Digital ATA Carnets in Tax Update 2026
• HMRC: ATA Carnet handbook introduction
• HMRC: Exporting goods for international events