Change of https://www.gov.uk/guidance/lost-stolen-or-destroyed-ata-carnets

Change description : 2026-06-01 11:09:00: Guidance on digital ATA Carnets has been added. [Guidance and regulation]

Showing diff : ..2026-06-01 10:09:54.156578426 +00:00

Guidance

Lost or stolen ATA Carnets or goods covered by a carnet

Find out what to do if goods you have temporarily exported or their ATA Carnet are lost or stolen.

If your goods are lost or stolen

Goods lost or stolen in the UK

If your goods are lost or stolen in the UK, contact the:

You’ll still need to pay customs duty and import VAT even if your goods are not found.

When leaving the UK, you should still show your carnet to a customs official. For a paper carnet they’ll stamp the re-export voucher and counterfoil with the reason for non-export.

Goods are lost or stolen in another country

Each country may treat lost or stolen goods differently. Some countries may ask you to pay duty as if they were permanently imported.

You should report the theft or loss to both the local police and customs office.

For more information about lost or stolen goods covered by a carnet read the ATA Carnet technical handbook.

If your ATA Carnet is lost or stolen

You should report the theft or loss for your carnet to both the local police and customs office.

Contact both:

  • the association that issued the original carnet to check if they can issue you a substitute carnet
  • customs in the country where the goods are currently located to check if they’ll accept a substitute carnet — if the goods are in the UK contact the National ATA Carnet Unit

Updates to this page

Published 20 October 2019
Last updated 1 June 2026 + show all updates
  1. Guidance on digital ATA Carnets has been added.

  2. First published.

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Update history

2026-06-01 11:09
Guidance on digital ATA Carnets has been added.