[Duddha]

What you may experience may be different than the text, however, and as a good friend and racer told me, it's up to the point one of us will be asked the question: "Anything to declare?" And that the answer of the custom agent will be: "Fine, let us have a look."

A couple of things for UK to EU:

1 - As a private or commercial entity, towing a car which is road registered and road legal, for which you can demonstrate ownership, the understanding is that there would be no need for ATA carnet in strict terms and a duplicate listing would do the job for all accompanying goods essentially related to the vehicle in question.

2 - As a private or commercial entity, towing a car which is road registered and road legal, for a third party, the understanding is that an ATA carnet is applicable in strict terms and associated carnets for spares related to the vehicle in question as well.

3 - As a multiple private or commercial entity, transporting cars which are either road registered and road legal or not for third parties, the ATA carnet is applicable in strict terms to all cars and associated carnets for spares related to the vehicle in question as well.

• Under ATA regime, an invoice stating ‘value for customs purposes only’ may be required for all consumable items entering with a vehicle e.g. Oil, brake fluid and anything which will be used and not returned.
• CPD or « Carnet de Passage en Douane » are not accepted or considered by the European Union.
• Duplicate listing are not accepted by the European Union as under regime of ATA Carnets and unless under Situation 1.

This would apply the other way around for EU to UK except that Case 1 would go under use of Form C110 "Non-UK private motor vehicle for personal use."

Now the big thing here and to close this, as to Situation 1 – It is likely that customs may require an ATA carnet even if the car is registered as the “intention” prevails. This meaning that even though the vehicle is registered and road legal, the usage and intention is for racing purpose only.

Last, as to the question of the deposit for ATA carnet, best is to go through a freight agent, they have the deposit already registered and will handle the work, small fee to pay but better than having to secure the full money yourself.