The Government recognises the importance of touring to the creative and cultural sectors, and is committed to helping them navigate the new rules under the Trade and Cooperation Agreement.

The UK pressed for a special derogation from the cabotage restrictions for hauliers carrying equipment for the purpose of concert tours and similar activities. The EU rejected this. DCMS and the Department of Transport are working with the industry to understand the implications of the new rules and discuss options for support.

With regards to carnet and CITES requirements, the management of EU import and export procedures is the responsibility of the customs authorities of the Member States, so it is important that individuals or businesses confirm the processes at their port of arrival and any conditions or procedures that may apply. However, it is worth noting that a carnet is not required for musicians with accompanied instruments (carried or taken with the individual in personal baggage or a vehicle) travelling between Great Britain and the EU. If not accompanied (carried as freight) then customs formalities (through a declaration or use of a carnet) will be required.

Officials in the Border and Protocol Delivery Group (BPDG) are engaging with custom authorities as needed if issues arise. DCMS will work with BPDG and the sector to address issues facing musicians.

ATA carnets can be used for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments and equipment.

The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for. The use of a Carnet is optional, depending on an individual/business’s specific circumstances. Further information can be found at https://www.gov.uk/taking-goods-out-uk-temporarily/get-an-ata-carnet.

Temporary Admission is an alternative procedure to an ATA Carnet to import goods temporarily into the UK. Information on the Temporary Admission procedures in the UK can be found at https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu.

Portable musical instruments which are carried in a traveller’s baggage or personal vehicle can also be “declared by conduct” if they attract a relief from import duty such as Returned Goods Relief (RGR). This means they can be declared to UK Customs by walking or driving through the ‘green channel’ at the port or airport. Returned Goods Relief (RGR) allows the re-importation of items that were originally in the UK without payment of import duty and VAT. To qualify for RGR the goods must have been in free circulation with all duties and taxes paid when they were exported from the UK. Further information can be found at https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu.

The EU will have similar processes to the UK. However, the management of EU import and export procedures is the responsibility of the customs authorities of the Member States so it is important that travellers/traders confirm the processes at their port of arrival and any conditions or procedures that may apply. Information can be found at https://ec.europa.eu/taxation_customs/customs_en.

The EU’s customs legislation, the Union Customs Code, provides that relief from import duty can be given for portable musical instruments temporarily imported by travellers in order to be used as professional equipment, without the need to submit a formal customs declaration. The UK has an equivalent provision for similar movements into the UK. The management of EU import and export procedures are the responsibility of the customs authorities of the Member States. It is therefore important that individuals or businesses confirm the processes at their port of arrival and any conditions or procedures that may apply.

Officials in the Border and Protocol Delivery Group (BPDG) engage on a regular basis with the EU custom authorities. DCMS will continue to work with BPDG and the sector to engage with relevant customs authorities to address any issues facing musicians.

The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory. This is currently a manual, paper-based process and therefore not appropriate for oral and by conduct declarations. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for.

Portable musical instruments are on the List of Goods Applicable to Oral and By Conduct Declarations.

ATA carnets are an option for moving goods temporarily between the UK and the EU; Temporary Admission is another. Whether to use an ATA carnet is generally a commercial decision based on cost effectiveness and the individual’s or business’s circumstances. A carnet is generally not necessary for musicians travelling between GB and NI or between GB and the EU with accompanied instruments (carried or taken with the individual in personal baggage or a vehicle). In this case a person can make a “declaration by conduct” which is simply the act of moving through a ‘Green Channel’ at a port or airport.

In negotiations with the EU we fought for a great proposal for our world-leading creative industries. I deeply regret that the EU rejected our proposals. Our proposals remain on the table and our door is open if the EU is willing to reconsider its position.

DCMS has established a Working Group to bring together sector representatives and other key government departments to look at the issues facing the creative and cultural sectors when touring the EU. The group will work together to provide clarity regarding the practical steps that need to be taken by creative professionals when touring the EU, including around carnets and customs declarations, and it will explore how these sectors can be supported to work and tour in the EU with confidence.

No export or exit declarations are required for goods leaving Great Britain (GB) for Northern Ireland (NI).

On entry into NI from GB, if musical instruments and equipment are to be used for commercial purposes, some additional process is required, as with other goods. If they are accompanied (for example, if contained in a passenger’s baggage) then the person carrying them will be deemed to have made a declaration by conduct. If the instruments and equipment are not accompanied (for example, they are carried as freight) then a declaration will be required.

Most goods in free circulation in Northern Ireland – including musical instruments and equipment – currently benefit from unfettered access to GB, such that no customs declarations are required either on exit from NI or entry to GB.

ATA Carnets are an option for temporarily moving goods between the UK, EU and NI. Use of an ATA Carnet is generally a commercial decision based on cost effectiveness and an individual’s/business’s circumstances.

ATA carnets are available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments. Carnets allow a single document to be used for clearing goods through customs in the countries that are part of the ATA carnet system.

There are two other options available when moving musical instruments temporarily between the EU and the UK (used together for export and reimport procedures); Temporary Admission and Returned Goods Relief.

Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to import goods such as samples, professional equipment or items for auction, exhibition or demonstration temporarily into the UK.

Returned Goods Relief (RGR) allows eligible items to be reimported free from customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply, goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found online.

No decision has yet been made on the application of fees for Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Musical Instrument Certificates for musical instruments containing Ivory, Rosewood, Abalone, and other endangered species. Any changes to the fee structure are likely to come into force in 2022, and there will be an opportunity for stakeholders to engage in a consultation before the changes take place.

The fees for processing applications for all types of CITES permits and certificates are kept under regular review. The current review will consider the possible inclusion of a fee for Musical Instrument Certificates, to bring them in line with other CITES permits.

ATA carnets are available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments. Carnets allow a single document to be used for clearing goods through customs in the countries that are part of the ATA carnet system.

There are two other options available when moving musical instruments temporarily between the EU and the UK (used together for export and reimport procedures); Temporary Admission and Returned Goods Relief.

Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to import goods such as samples, professional equipment or items for auction, exhibition or demonstration temporarily into the UK.

Returned Goods Relief (RGR) allows eligible items to be reimported free from customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply, goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found online.

The Trade and Co-operation Agreement (TCA) between the UK and the EU allows UK hauliers to undertake up to 2 additional laden journeys, cross-trade or cabotage, within the EU after a laden international journey from the UK, with a maximum of 1 cabotage movement outside Ireland. These rules will also apply to specialist hauliers, such as hauliers who carry equipment for musicians and other performers, even when using their own truck.

Our assessment is that the TCA will allow the vast majority of haulage operations that were being undertaken by UK hauliers before the end of the transition period. However, UK operators will not be allowed to undertake more than 2 movements within the EU before returning to the UK. This issue was discussed in detail as part of negotiations, but the EU was unwilling to agree more flexible arrangements.

After the Transition Period, controls implementing the Convention on International Trade in Endangered Species (CITES) will apply to the movement of CITES specimens between Great Britain (GB) and Northern Ireland (NI). This is as a result of our international obligations under CITES, and the operation of the Northern Ireland Protocol. If a musical instrument contains CITES-listed species (and is not exempted) then CITES documents will be required for movements from GB to NI after 31 December. ATA Carnets cannot be used as an alternative to CITES documentation.

However, after the Transition period, ATA Carnets will become an option for temporarily moving goods between GB, EU and NI. Use of an ATA Carnet is optional and is a commercial decision whether it is the most cost-effective method in each specific circumstance.

After the Transition Period, controls implementing the Convention on International Trade in Endangered Species (CITES) will apply to the movement of CITES specimens between Great Britain (GB) and Northern Ireland (NI). This is as a result of our international obligations under CITES, and the operation of the Northern Ireland Protocol. If a musical instrument contains CITES-listed species (and is not exempted) then CITES documents will be required for movements from GB to NI after 31 December. ATA Carnets cannot be used as an alternative to CITES documentation.

However, after the Transition period, ATA Carnets will become an option for temporarily moving goods between the UK, EU and NI. Use of an ATA Carnet is optional, and it is a commercial decision as to whether it is the most cost-effective method in each specific circumstance.

As outlined in the guidance for education and childcare settings on new national restrictions from 5 November 2020, out-of-school activities such as private tuition may continue to operate during the period of national restrictions: https://www.gov.uk/guidance/education-and-childcare-settings-new-national-restrictions-from-5-november-2020#ooss. Providers of these activities who are operating out of their own homes or private studios should ensure they are only being accessed for face-to-face provision by parents if their primary purpose is registered childcare. If they are providing other activities for children, this should be done only where it is reasonably necessary to enable parents to work or search for work, to undertake training or education, or for the purposes of respite care.

Out-of-school activities that are primarily used by home educating parents, as part of their arrangements for their child to receive a suitable full-time education, may also continue to operate for face-to-face provision for the duration of the national restrictions. This could include, for example, private tutors.

Where online lessons are not reasonably possible, providers are permitted to offer face-to-face provision in pupils’ homes, where it is necessary for them to continue to work.

Tutors that continue to operate face-to-face provision during this period should continue to undertake risk assessments and implement the system of controls set out in the protective measures for holiday clubs, after-school clubs and other out-of-school clubs for children during the COVID-19 outbreak: https://www.gov.uk/government/publications/protective-measures-for-holiday-or-after-school-clubs-and-other-out-of-school-settings-for-children-during-the-coronavirus-covid-19-outbreak/protective-measures-for-out-of-school-settings-during-the-coronavirus-covid-19-outbreak. Providers operating out of other people’s homes should also implement the guidance on working safely in these environments: https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/homes.

All other out of school activities, not being primarily used by parents for these purposes and that can offer remote education, should close for face-to-face provision for the duration of the national restrictions. This will minimise the amount of mixing between different groups of people and therefore reduce the risk of infection and transmission of COVID-19.

After the Transition Period, controls implementing the Convention on International Trade in Endangered Species (CITES) will apply to the movement of CITES specimens between Great Britain (GB) and Northern Ireland (NI). This is as a result of our international obligations under CITES, and the operation of the Northern Ireland Protocol. Such movement between NI and GB will require CITES documentation, for example import and export permits or a Musical Instrument Certificate. All CITES specimens must be moved through a designated point of entry and exit where documentation must be presented for endorsement by Border Force officials. As a result of the NI Protocol, NI will be treated as part of the EU’s customs territory and the permits and checks usually required under CITES will not be required for movements between NI and EU Member States.

We do not have immediate plans to amend the musical instrument certificate (MIC) application form to remove the obligation to provide details of the owner of the instrument. However, we will keep this under review and will be discussing the need for additional guidance on how to apply for a MIC with stakeholders from the sector.

The current process for ATA Carnets with convention countries outside the EU will apply to relevant imports and exports with the EU at the end of the transition period. This means that from January 2021, ATA Carnets will become one of the options available to both businesses and individuals when temporarily moving goods between the UK and EU countries.

Use of an ATA Carnet is optional and is a commercial decision on whether it is the most cost-effective method in each specific circumstance. There is no specific threshold for the use of an ATA Carnet.

In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry (LCCI). Further information on obtaining and using an ATA Carnet can be found by contacting the LCCI.