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United KingdomGOV.UK

ATA Carnet freight exports move from C21i to C21e

HMRC corrected its ATA Carnet guide so exporters sending goods as freight use form C21e in the Customs Declaration Service; re-imports as freight still use C21i.

By Taxxa AI OyPublished 15 October 2026

Tax

Exporters moving ATA Carnet goods as freight should now put the goods on form C21e in the Customs Declaration Service, not form C21i. HMRC's guide on how to use an ATA Carnet previously told exporters sending goods as freight that they might also need to include them on form C21iGOV; that line now names form C21eGOV. The companion line for goods being re-imported as freight is unchanged and still names form C21iGOV, so the correction draws a clean export/import split: C21e out, C21i back in.

The distinction matches HMRC's ATA Carnet technical handbook. A customs clearance request, C21i or C21e, is not a customs declaration; it facilitates the release of goods from customs control where a full declaration is not required. The handbook says goods exported as freight may also need a C21e customs clearance request to clear inventory records, with the carnet still stamped by customs, while goods arriving as freight may need to be listed on a C21i form where the location is inventory linked. The carnet itself replaces the declaration each time goods cross a border. At an inventory-linked port the facilitated release can be actioned through inventory; where inventory does not provide a facilitated release, a C21i or C21e clearance request may be required instead. At Goods Vehicle Movement Service ports, and at non-inventory-linked non-GVMS ports, no C21i or C21e is needed.

At Goods Vehicle Movement Service ports the carnet number goes on a Goods Movement Reference instead. In every scenario the carnet must still be presented to Border Force for endorsement at the United Kingdom border location. Vehicles leaving via roll-on, roll-off ports or the Eurotunnel need a Goods Movement Reference.

Misusing the carnet has consequences. A carnet used incorrectly can lead to customs duties, VAT or penalties, for example where the carnet was not scanned or stamped on import or export or the goods description was changed after issue. After the trip the carnet must be returned intact to the issuing chamber, which checks the counterfoils and discharges it; customs endorsements should be kept as evidence until discharge.

Legal basis: HMRC guidance on how to use an ATA Carnet and the ATA Carnet technical handbook (customs clearance requests for freight).

Use form C21e for ATA Carnet goods exported as freight and keep form C21i for re-imports as freight, checking the port type for whether any clearance request is needed.

Sources