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Temporary Export/Import

C&E Form 1246

The Duplicate List

Purpose & Use (U.K. Customs Only)

Note That The C&E 1246 Is Not Accepted In Foreign Countries to Waive Import Duty or Tax

C&E Form 1246 is used to make declarations for Returned Goods Relief when using duplicate lists.

  • You can only use the Duplicate List to temporarily export the following goods: professional effects, works of art and other items only for exhibition, display or demonstration purposes, trade samples, trophies belonging to a recognised sporting association or organising body permanently established in the U.K.
  • The goods must travel with you as accompanied baggage.  They must not be altered, processed or repaired when they are in a non-EU country.  However, you can carry out running repairs to return the goods to their original condition.
  • Duty deferral is determined by Customs upon re-importation with the Form C&E 1246 and the copy of a list detailing all the goods submitted as proof of registration of the goods prior to temporary export.
  • Costs of any foreign alterations, repairs, or processing of the goods if applicable are subject to customs duties on return of the goods to the U.K.

The Duplicate List (C&E 1246), however, is not an acceptable temporary import document to avoid import duty and tax into foreign countries.

An ATA Carnet In Lieu Of The C&E 1246 (The Duplicate List)

The ATA Carnet is a multi-purpose temporary export / import document. An ATA Carnet can serve as the Duplicate List to avoid U.K. customs duties as well as serving as the temporary import  document at foreign customs to avoid payment of import duties and taxes. Consult with a Carnet Specialist to determine whether you would benefit from using an ATA Carnet for your export shipment.