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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
, see all updates

Introduction: what this guidance is about

This guidance:

  • sets out the Department’s objectives on ATA, CPD and EC/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 Notice 104 ATA and CPD Carnets (HMRC website). {#}