I’m a tour manager based in the UK, so this article will primarily focus on how carnets work in the context of European touring for UK artists and crews. Most importantly, this is written from my personal experience of how they work in practice, and shouldn’t be considered legal advice.

If it’s useful, you can chuck me a tip here.

What is a Carnet?

An ATA Carnet (I’ll probably just call it a carnet from here on) is a legal document which allows you to take “professional equipment”, or in this case musical instruments, audio equipment, lights, stage props, tools etc. out of the country temporarily without paying any tax or duties on them.

When you take musical instruments across an international border you’re technically exporting them. Theoretically you could be taking them to be sold, and if this were the case you should be paying export or import tax on their value. The carnet acts as a promise that you’re not going to sell them, and that you’ll bring them back to the original country. If you bring the equipment and the correctly stamped carnet documents back to the country of origin, you aren’t liable for any tax. If you leave equipment outside the country of origin, or don’t complete the carnet properly, you’ll be liable for charges from either the UK or foreign customs officials.

When do I need a Carnet?

You need a carnet whenever you’re carrying equipment across an international border temporarily. There are exceptions (see below), but as a general rule this is true. Currently this also includes travelling between Great Britain and Northern Ireland, but not between Northern Ireland and The Republic of Ireland.

What are the exceptions?

Okay, this is a tricky one, and I’d encourage you to read and (try to) understand this UK government page if you plan to travel without a carnet.

If:

You’re travelling with your own musical instruments or equipment.
and they’re in your personal baggage or vehicle.
and you’re travelling to the EU, Switzerland, Norway, Iceland or Liechtenstein.
and the equipment will travel with you throughout your whole journey and back to the UK.

Then the equipment may fall under the ‘Personal Portable Musical Instrument Exception’ and you might not need a carnet. You can carry or drive them through the green / nothing to declare channel at the border.

However, The ‘equipment’ element of this is ambiguous and opens up a whole can of worms around what counts as musical equipment. Amplifiers are broadly understood to be included, but guitar pedals, laptops etc. all fall into a grey area where the border officials could make a determination either way. The official government advice reads:

“In the case of accessories such as amplifier or microphone, as these items would be required to make the instrument produce a sound, they would be eligible to temporary admission as ‘musical instruments’ provided such accessories are carried by the traveller together with the musical instrument.”

If you’re carrying more than just guitars, amps, drums, keyboards or other obvious musical instruments, I’d suggest you check with the company you’re planning to use for your carnet whether they would advise you to get one or not.

This is a rule which seems to be written with orchestras or similar ensembles in mind rather than touring musicians, so it’s a bit on the hazy side in this context.

Where can I use a Carnet?

Most countries you’re likely to travel to on tour accept carnets, but you can check the list here. Importantly, if you’re touring Asia, Taiwan uses a different document, but International touring beyond Europe is beyond the scope of this article.

What can be covered by a Carnet?

What can be imported and exported using a carnet varies between countries, but from experience, most common instruments and touring equipment has been fine. You can see a list of what the UK allows here.

Importantly, don’t include anything consumable — single use batteries, confetti, guitar strings etc. — as they won’t necessarily return to the uk after the tour.

Can I use more than one Carnet simultaneously?

Yes - Although you shouldn’t duplicate any equipment across them. An example of this might be if you have some equipment that leaves the main tour and flys in to a show, while the remaining equipment moves with the vehicle to a different show that you then re-join. You just need to make sure that both carnets are correctly completed at all the borders they cross.

Do I use a carnet for merch?

No. Because you’re taking the merch out of the country with the intention of selling it, you’ll be liable for tax on anything you sell — I’ll cover this in another post at some point, but in most circumstances you should declare and pay duty on any merch you’re carrying across international borders.

How do I get a carnet?

In the UK Carnets are issued by The London Chamber of Commerce and Industry and Authorised Chamber Network and they have an online service to issue them — but I tend to use a specialist music focused company who will guide you through the process. I’ve always used Rock-It Global who might not always be the cheapest, but are truly international and provide a number of other services relating to getting equipment around the world. They’re super helpful and have gotten me out of a few potentially sticky situations at borders over the years. They’ll ship the carnet to you ahead of the tour.

What Information do I need to get a carnet?

You’ll need to provide:

Details of the carnet holder, i.e. the company that owns the equipment and is responsible for paying any duty on it — usually the band’s company — or a named individual.
Details of the person(s) travelling with the equipment who will be responsible for the carnet being completed correctly along the way.
What the intended use of the equipment is, i.e. music performance.
A very specific list of “manifest” of all the equipment travelling, including a specific description (make, model, serial number), weight and value. This is the bit that can be time consuming to collate. Include cables, cases and other supplementary, non-consumable items.
A list of the countries you’ll be entering and exiting.
Knowing how many border crossings you’ll make is also helpful in knowing how many pages your carnet will need.

How long does it take to get the carnet?

In my experience the most time consuming part of the process has been preparing the documentation needed, but you can get a carnet in less than a day if needed. Technically there is a 24 hour standard service and a two hour express service provided by the London Chamber of Commerce but this may take longer if you’re using a third party to help.

How much does a carnet cost?

You’ll need to pay the carnet issue fee, which is usually between about £350 and £450+VAT depending on who you use. You’ll also need to pay a security fee which varies depending on the type and value of the equipment, the countries you’re going to and the duration of the trip. I did a quick calculation for £10,000 of musical equipment going to the EU for 2 months and the total charge was £121+VAT.

How long are Carnets valid for?

One year from the date of issue. You can use the Carnet on multiple trips out of the UK within this period of validity, as long as all the information on it remains identical. You may be able to extend the period of validity by requesting a replacement Carnet, but that’s beyond the scope of this guide.

Can I add or remove items covered by the carnet after it’s been issued?

Nope. You’ll need a whole new Carnet. If you lose any equipment on the carnet while you’re out of the country, you’ll become liable for the tax and should declare it when you next cross a border. Border officials checking that all your equipment listed on the carnet is there is rare, but it does happen.

What makes up the Carnet?

Carnets are an A4 document made up of:

A cover (Green).
Exportation and reimportation vouchers and counterfoils (Yellow).
Importation and reexportation vouchers and counterfoils (White).
Extra sheets if there isn’t enough space on the cover or vouchers to show all the equipment covered by the carnet.
It might also have blue vouchers for transit, which I won’t cover here.

The cover will be pre-completed to show:

The Carnet Holder and their address.
The Carnet Holder’s representative (probably the tour manager or another responsible member of the touring party).
A description of how you intend to use the goods.
A list of countries you can use the carnet in.
When the carnet expires.

The back of the front cover, and of each voucher, will have a list of all the equipment your carnet covers. In almost every case I’ve experienced this has meant there are multiple copies of this manifest tucked in the back of the carnet because there isn’t enough room for it all on the cover and vouchers.

Whats a Goods Movement Reference (GMR) Number, and do I need one?

When exiting and entering the UK you also need a “Goods Movement Reference” or GMR number, which you’ll be asked for by the UK customs officials. You only need these on the UK side and they are tied to your vehicle, carnet and point of crossing. Rock-It Cargo (and other providers) are also able to generate these for you for a small fee. They are a distinct thing from the Carnet and won’t be written or printed on it anywhere.

On several occasions I’ve arrived at the customs location and the GMR hasn’t been found by their system, which apparently is quite common. If this happens you should contact the supplier you used to get your number in the first place, or the Customs officer can advise of an alternative 24 hour location to get a new one issued.

How do I use the Carnet?

Every time you cross through a border you have to show the carnet to customs officials twice — once on the side you’re coming from, and once on the side you’re going to.

For example, if you’re leaving the UK for France you’ll show it to UK customs officials before you leave the UK, then show it to French officials when you arrive in France. When you come back to the UK you’ll show it to French officials when you leave France, and then to UK officials when you arrive in the UK. At each point you will need to complete part of the Carnet and have it stamped. In this example, for one trip to the EU and back, passing through no other countries, you will have your Carnet stamped 4 times.

Once you’re in the EU you won’t need to show or get the carnet stamped at borders, i.e. between France and Belgium, but remember that countries like Switzerland and Norway are not in the EU, so you will need to do it here. You will also need to get it stamped when you leave the EU to return to the UK.

As a rule of thumb for Carnets issued in the UK, yellow pages are only for use in the UK, everywhere else uses the white pages.

Leaving the country of origin

When leaving the UK you’ll get the green cover stamped (unless it’s already been used on a previous tour) as well as a yellow exportation voucher and counterfoil.

On the counterfoil you’ll need to complete box 1 and customs will complete boxes 3,4,5,6 and then stamp box 7.

On the voucher you’ll need to complete box D (if you’re in a bus or van put “Road” followed by your vehicle registration), box E (put “As per attached list”), in Box F complete part A by listing the item numbers from the manifest you’re taking with you i.e. “1–74” if there are 74 items and you’re taking all of them. Then complete the bottom right box with the place (name of the port you’re going through), the date, your name and your signature.

Arriving in the first country

When you enter the EU you will need to complete a white importationvoucher and counterfoil and have them stamped.

On the counterfoil you need to complete box 1, which must match the yellow exportation voucher, and a customs officer will complete boxes 3,4,5,6 and stamp box 7.

On the voucher you complete box D, E and F(a) which will need to match the yellow export voucher, then complete the bottom right with the place (arrival port i.e. Calais), date, name and signature.

Moving between an EU and non-EU country

Before you leave the EU to enter another non-EU country (e.g. Switzerland or Norway) you’ll need to complete the next white reexportation voucher and counterfoil (as above) and have them stamped by a customs official.

When entering that country you complete the next white importationvoucher and counterfoil (as above) and have them stamped by a customs official.

When leaving that country to return to the EU, you get the next white reexportation voucher and counterfoil (as above) and have them stamped by a customs official.

Then once you’re across the border you’ll complete the next white reimportation voucher and counterfoil (as above)and have them stamped by a customs official.

Leaving the final country and returning to the UK

When leaving the final country to return to the UK (whether it’s in the EU or outside the EU) you’ll complete the next white reexportation voucher and counterfoil and have them stamped.

On the counterfoil, complete box 1 and a customs officer will complete boxes 3,4,5,6 and stamp box 7.

On the voucher complete boxes D,E,F(a) and the bottom right box as you have done previously.

Then, finally, when entering the UK, you’ll need to complete a yellow reimportation voucher and counterfoil and have them stamped.

On the counterfoil, complete box 1 and a customs officer will complete boxes 3,4,5,6 and stamp box 7.

On the voucher complete boxes D,E,F(a) and the bottom right box as you have done previously.

Where do I go to present the Carnet to customs officials?

UK Export and Re-import

On the UK side, the correct places to get your Carnet processed are NOT at the ports or Eurotunnel.

You’ll need to go to Sevington Inland Border Facility which is a little way up the M20 near Ashford — about 30 minutes from the port of Dover. This is one of the most chaotic places on earth, but you’ll be directed around by a million people in high-vis, and instructed where to go. You’ll leave the carnet with them along with a contact number and told to wait to receive a text instructing you to go and collect it. I have never received this text so usually go back after half an hour or so and get told to go away. Repeat until you have your Carnet back.

Address: Sevington Inland Border facility. Ashford TN25 6GE

French Import and Export

At Calais and Dunkirk ports and at the French Eurotunnel terminal, there is a customs desk within the port building that will process your carnet for you. Unlike the UK, it will usually be processed fairly quickly while you wait.

Swiss Borders

At most Swiss borders there is a customs desk just before the border crossing (for the re-export), and another one just beyond (for the import). They might only be a hundred meters or so apart, but make sure you go to the one in the EU first, before you go to the Swiss one (on the way in) or vice versa (on the way out). Check the locations on your route ahead of time — some may not be open 24 hours.

Norwegian Borders

At borders between Sweden and Norway there is sometimes no obvious border facility. You can find a list of where the Swedish and Norwegian customs offices are, and their opening hours here. Note that some customs offices are not open 24 hours. Anecdotally, i’ve heard of both export and import sections of the carnet being done on the same side of the border by the same person on these crossings, but i’ve not experienced that.

Other Crossings

This obviously isn’t an exhaustive list of locations — there are other ports and border crossings between Europe where a carnet might be needed — it’s usually best to make sure you’ve researched any other border crossings you aren’t familiar with in advance.

What if I lose the Carnet?

You can get a substitute Carnet, but an additional fee will be charged. Talk to your carnet provider about the exact process.

What if the carnet isn’t completed correctly?

You’ll be liable for customs charges with one or more customs authorities. You’ll be given 6 months from the date of the claim to provide evidence that the goods have all been returned to the UK — however the only evidence accepted is a correctly endorsed Carnet or a Certificate of Location issued by HMRC confirming that everything was back in the UK before the carnet expired.

What if items are lost or stolen?

You will be liable for customs charges. Report it immediately to the customs authorities in the country where it occurred, and obtain a police report for insurance purposes.

Closing off the Carnet at the end of its life

Before your Carnet expires you’ll need to make sure it’s “closed off” (or obtain a replacement carnet if you’re extending it). To do this, return the carnet to the company you obtained it through, or follow the instructions provided by the Chamber of Commerce. It’s recommended that you keep a photocopy of the document in case it’s lost in transit and send it recorded delivery.

Using an ATA Carnet for Live Music Touring