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United KingdomGOV.UK

Carnet waste declarations over £9 move from form C88 to CDS

Waste over £9 is declared on CDS with procedure 4000, Z955 and GEN45 codes; holders with a digital carnet email the Unit while holders with a paper carnet send the documents.

By Taxxa AI OyPublished 13 November 2026

Tax

Industry: Across industries

Where waste material from goods listed on an ATA Carnet and destroyed in the United KingdomGOV carries Customs Duty due of more than £9, the waste declaration is now made in the Customs Declarations Service rather than on paper form C88GOV GOV, and what is then sent to the National ATA Carnet Unit depends on whether the carnet is digital or paperGOV.

Destruction in the UK starts with advance notice. The holder must contact the National ATA Carnet Unit at least 5 working days before the intended destructionGOV, giving the list numbers of the goods to be destroyed, the address, date and time of destruction, and the name of the business carrying it out. A certificate or letter confirming the destruction, with the description and quantity of the goods destroyed, must then be obtainedGOV. Goods being destroyed in the country they were temporarily exported to need permission from that country's customs instead.

Whether a waste declaration follows depends on a duty threshold. Where the waste material of the destroyed goods carries Customs Duty due of more than £9, a declaration must be madeGOV; the commodity code of the waste is found and the duty checked through the Trade Tariff lookup service. Where the duty due is £9 or less, no declaration is neededGOV, but the certificate or letter confirming destruction still goes to the National ATA Carnet UnitGOV.

A declaration over the threshold is entered in the Customs Declarations Service, replacing the paper form C88 boxes previously usedGOV GOV. The declaration carries DE 1/10 Procedure Code '4000'GOV, DE 2/1 Previous Document 'Z955' followed by the carnet numberGOV, DE 2/2 Additional Information code 'GEN45' with the postcode of the location where the goods can be examinedGOV, and DE 5/23 with the Location of Goods code for the port or airport the goods originally arrived atGOV — using the non-GVMS code where arrival was at a Goods Vehicle Movement Service locationGOV. Help with the declaration is available from the imports and exports general enquiries helpline.

What is sent to the National ATA Carnet Unit then depends on the carnet type. For a digital carnet, the holder creates a travel in the app and assigns it to the 'National Carnet Unit'GOV, then sends the National ATA Carnet Unit an email with the certificate of destruction, the carnet details, the pre-declaration number and the movement reference numberGOV. For a paper carnet, the holder sends the certificate of destruction, evidence that the declaration has been accepted, the carnet itself and a covering letter giving the UK address for return of the carnetGOV GOV GOV.

Departure still needs the carnet shown to customsGOV: officers scan the travel in the app for a digital carnet, or stamp the re-export voucher and counterfoil with the reason for non-export for paperGOV. Anyone wanting to re-export the waste from the destroyed goods can ask the National ATA Carnet Unit for advice, and further detail sits in the ATA Carnet technical handbook.

For holders destroying carnet goods in the United Kingdom, the practical change is to stop preparing form C88 entries for this routeGOV, diary the 5-working-day notice to the National ATA Carnet UnitGOV, and prepare the CDS entry with the 4000 procedure code, Z955 previous-document reference, GEN45 additional-information code and Location of Goods details where duty exceeds £9.

The legal basis is the Taxation (Cross-Border Trade) Act 2018 with the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018GOV GOV GOV, which set the framework for importing goods temporarily and the conditions for using ATA Carnets.

Diary the 5-working-day notice to the National ATA Carnet Unit and prepare the CDS waste entry with procedure 4000, Z955, GEN45 and Location of Goods details where duty exceeds £9.

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