Taking goods in and back out of the EU

[richardnb]

Hi all,

We're a UK business designing and building exhibition stands, predominantly for events within the UK but on occasion in the EU. Since Brexit, we've avoided taking materials from the UK into Europe and instead work mainly with contractors within Europe so we avoid the complexities surrounding taking goods into the EU.

However, a client has asked us to build them a specific stand in Italy and this needs to come from here in the UK along with a sample of the clients equipment which also needs to be displayed at the exhibition.

Having never dealt with this sort of situation post-Brexit, I'm unsure of the situation regarding whether we need to pay for an ATA Carnet or not. Someone told me that if all goods are returning, that a 'duplicate list' may be possible, but I can't get any clarity from anyone.

Does anyone here have any first hand experience of this type of situation?

Many thanks in advance,

Richard.

 

[IanSuth]

@Customs Geek is this your area ?

 

[Customs Geek]

Hi all,

We're a UK business designing and building exhibition stands, predominantly for events within the UK but on occasion in the EU. Since Brexit, we've avoided taking materials from the UK into Europe and instead work mainly with contractors within Europe so we avoid the complexities surrounding taking goods into the EU.

However, a client has asked us to build them a specific stand in Italy and this needs to come from here in the UK along with a sample of the clients equipment which also needs to be displayed at the exhibition.

Having never dealt with this sort of situation post-Brexit, I'm unsure of the situation regarding whether we need to pay for an ATA Carnet or not. Someone told me that if all goods are returning, that a 'duplicate list' may be possible, but I can't get any clarity from anyone.

Does anyone here have any first hand experience of this type of situation?

Many thanks in advance,

Richard.

hi richardnb

I am assuming you will be taking the goods to the exhibition rather than sending them by unaccompanied freight.

An ATA carnet would act as both export and import documentation towards the UK and throughout Europe . It also allows travel through multiple EU countries.You are right to say that you would be charged for the carnet by the chamber of commerce that issues it.

There is also a duplicate list procedure that can be used to exit and re-enter the UK but it’s unlikely this procedure would enable you to enter and exit the EU or travel through the EU to Italy.
There is some info on this on the .gov website.
I am not permitted to post links but if you search ‘take goods temporarily out of the UK ‘ you should be able to find what you are looking for.
Below is a short extract from the guide .

Duplicate Lists​

You may be able to use a Duplicate List to move the goods out of Great Britain and claim Returned Goods Relief when you return.

Find out about . claiming relief for exporting goods using a Duplicate List

It’s not recognised in any other countries - you’ll need to declare the goods another way and pay any duties owed or use a duty relief.

The EU does have temporary admission procedures that allows duty and VAT free entry for goods such as goods for exhibition , tools etc. Unfortunately each country has its own way of administering the relief. You may be able to make a declaration at the time of import however It is probable that you will need to apply for permission to use the relief in advance of travelling. You may also need to locate a customs broker to make the declaration if one is required.
The Carnet is the best option in terms of simplicity and versatility provided you can bear the cost.

 

[richardnb]

hi richardnb

I am assuming you will be taking the goods to the exhibition rather than sending them by unaccompanied freight.

An ATA carnet would act as both export and import documentation towards the UK and throughout Europe . It also allows travel through multiple EU countries.You are right to say that you would be charged for the carnet by the chamber of commerce that issues it.

There is also a duplicate list procedure that can be used to exit and re-enter the UK but it’s unlikely this procedure would enable you to enter and exit the EU or travel through the EU to Italy.
There is some info on this on the .gov website.
I am not permitted to post links but if you search ‘take goods temporarily out of the UK ‘ you should be able to find what you are looking for.
Below is a short extract from the guide .

Duplicate Lists​

You may be able to use a Duplicate List to move the goods out of Great Britain and claim Returned Goods Relief when you return.

Find out about . claiming relief for exporting goods using a Duplicate List

It’s not recognised in any other countries - you’ll need to declare the goods another way and pay any duties owed or use a duty relief.

The EU does have temporary admission procedures that allows duty and VAT free entry for goods such as goods for exhibition , tools etc. Unfortunately each country has its own way of administering the relief. You may be able to make a declaration at the time of import however It is probable that you will need to apply for permission to use the relief in advance of travelling. You may also need to locate a customs broker to make the declaration if one is required.
The Carnet is the best option in terms of simplicity and versatility provided you can bear the cost.

Hi Customs Geek

Many thanks for your very detailed and informative response and apologies for my delayed reply. It sounds like a duplicate list route will be complex and exhaustive and since I need to cost the project for the client, I will do so by factoring in the cost of an ATA Carnet.

Are there any pieces of advice when it comes to producing the carnet - should the stated goods value be the actual genuine replacement value of every item, or a portion thereof? Since it's not an insurance policy that will replace the items, is it normal business practice to use nominal figures in this regard?

Many thanks in advance,

Richardnb

 

[Customs Geek]

The expectation is that a proper value for customs is used. This is because if any of the goods do not return the customs charges are collected on the correct value.
The customs value is usually the price the goods are sold for export. If there isn’t a sale it gets a bit more complicated and there are a whole set of valuation methods to use. To keep it as simple as possible you can look at a price you would charge if sold or the cost of manufacture plus a bit of profit .

 

[richardnb]

The expectation is that a proper value for customs is used. This is because if any of the goods do not return the customs charges are collected on the correct value.
The customs value is usually the price the goods are sold for export. If there isn’t a sale it gets a bit more complicated and there are a whole set of valuation methods to use. To keep it as simple as possible you can look at a price you would charge if sold or the cost of manufacture plus a bit of profit .

That is perfect, thank you for clarifying for me. Much appreciated.