If your trip originates from and returns to the UK, and you are not using a Carnet, you should always fill in a Duplicate List form (also known as Returned Goods Relief). This allows customs officers to see that the goods exported are being returned in their original condition and, subject to conditions in HMRC Notice 236 , will not be subject to import duty when being reimported to the UK. In this way, a duplicate list performs the same function as a Carnet.
The advantages of a Duplicate List over a Carnet is that it's easier to fill in and there is no charge to use it. However, you cannot use a duplicate list in place of a Carnet. If your trip includes a Carnet country, then you must use a Carnet.
To prepare a Duplicate List follow this link to download form C&E1246 from HMRC's website.
- Print out 2 copies and attach a shipping list to each one. See an example shipping list
- Shipping list should be on your company headed notepaper if possible
- Include a unique reference number at the top of your list. This could be your film's production reference.
- At the end of each shipping list state the type of goods (eg. filming equipment) and the reason for their temporary exportation.
- Fill in the exporter's name, address & VAT number on Form C&E1246 (both copies)
- Fill in part A of the form (both copies)
See How to fill in a Duplicate List form for more guidance
Before leaving the UK, show the Duplicate List to customs at your port of departure. They will stamp both copies and keep one for their records. They may also wish to do a physical check of the serial numbers, so have the equipment with you. On your return, customs officers may check your list and equipment against the copy they held on your departure.
On your return to the UK:
- Note on the copy of the shipping list any goods that have been left abroad and the country in which they were left
- Complete Part B of Form C&E1246 by signing declaration 1 or declaration 2
- Go to the Red Channel
- Present the Form C&E1246, the attached list and the equipment to a customs officer
For more guidance on Returned Goods Relief and Duplicate Lists see Notice 236 sections 3.3 & 3.4 & 4.3 on the HMRC website.