Business tax – notice

Notice 104: ATA and CPD Carnets

This notice explains how Admission Temporaire/Temporary Admission and Carnet de Passages en Douane carnets can be used when exporting goods or claiming relief under Temporary Admission.


This notice cancels and replaces notice 104 (January 2014), details of any changes to the previous version can be found in paragraph 1.2 of this notice.