ATACPD01100 - Introduction: what this guidance is about

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

This guidance:

• sets out the Department’s objectives on ATA, CPD and UK/CPD/China-Taiwan carnets
• outlines the conditions and procedures for importers/exporters
• explains what to do when procedural requirements are followed
• provides guidance on the framework for the control of carnets to minimise the risk of abuse and ensure that decisions taken at a local level comply with the law
• should be read together with the following links:

https://www.gov.uk/taking-goods-out-uk-temporarily/get-an-ata-carnet

https://www.gov.uk/guidance/apply-for-a-cpd-carnet#vehicles-your-carnet-will-cover