Quote:
Originally Posted by Peter H
Dear all, I have done some work on this and I have sent to Carol Spagg of HMRN version 5 of my report. She is publishing it. I am also in contact and liaising with MS U.K. In summary, no-one needs carnets. At all.
Outward from U.K. to EU to do a race, get C&E1246 form stamped by U.K. customs and drive straight through French Customs. Technically what is happening is that you are claiming Temporary Importation Relief ‘by conduct’ under the sports good exemption. Upon return, drop by U.K. customs to give them the stamped C&E 1246 form (returned goods relief form).
Freight carriers do the same except enter ‘temporary importation relief’ when applying for your GMR reference. There is a case for freight not to make a ‘by conduct’ declaration but instead make an oral declaration at the French point of entry with completed Annex 71-01 form.
EU people coming to the U.K. for a race, complete INF3 form to present to French customs (equivalent to the UK’s C&E1246 form), and make a ‘by conduct’ declaration when passing U.K. customs ie simply drive straight though with no stopping of forms.
Upon return to the EU, present the INF3 form to French customs.
For full details, see my paper with important background information and cross references to specific EU Regulations, required forms and HMRC Guidance Notes (which were updated on 10 March 2023 following pressure from us to specifically refer to the Sports Goods category of the Temporary Importation Procedures).
This is been tested last year by an HGPCA member with an unregistered single seater race car (ie, not a means of transportation). All worked. Also, I have spoken with U.K. BorderForce and Customs officials.
Read my report and feel free to ask questions.
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Could I pass on my thanks to Peter H for putting the above - as someone on the inky end of a date stamp, I was able to point my colleagues in Essex to this post to help out a couple of drivers who'd turned up with race cars in tow heading outbound.
One quick download, a few minutes filling out the form and they were good to go - or at least I hope so as we didn't hear back from Essex.