ATA Carnet vs Duplicate List? How to Decide
User Login

ATA Carnet vs Duplicate List? How to Decide

Tuesday, September 25, 2018


The Duplicate List procedure differs from the ATA Carnet arrangement in several meaningful ways. The Duplicate List can only be used for the UK temporary export and re-import and then only for a limited range of goods which must be accompanied baggage. Those are:


  • professional effects (such as portable computers, TV and broadcast equipment, musical instruments, theatrical properties, tools);
  • works of art and other items exported solely for exhibition, display or demonstration purposes
  • trade samples
  • trophies belonging to a recognised sporting association or organising body permanently established in the U.K.

Two copies of the list of goods must be produced on business stationery along with the C&E Form 1246 which can be obtained from the Local Excise and Inland Customs office or from the port of departure.


C&E Form 1246 is used to register articles and defer payment of duty on articles which will be exported temporarily and subsequently returned to the U.K. It is not, however, an acceptable temporary import/export document in foreign countries. The ATA Carnet serves as both the Duplicate List for the U.K. and the temporary import/export document in carnet countries. In this way the ATA Carnet is more universally accepted, flexible and useful than the Duplicate List.


The Duplicate List can be useful when traveling to another E.U. country to prove, upon return to the U.K., that no VAT is owed. When Brexit occurs, and the U.K. is no longer part of the E.U.’s customs union, travelers and shippers will be subject to duties and VAT when traveling from the U.K. to the E.U. with temporarily exported goods. ATA Carnets will then be a more useful tool than a Duplicate List since it serves as the entry and exit documents for the countries of origination and the destination.