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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: aims and objectives of ATA and CPD carnets

ATA carnets and CPD carnets are international customs documents that can be used between countries that are contracting parties to the ATA carnet or Istanbul Conventions. They simplify procedures for claiming relief under temporary admission and the customs clearance of goods as the carnet:

  • can be used in place of national temporary exportation documents in the country of departure
  • replaces national import and re-export customs documents in the country of temporary admission
  • provides security through an international guarantee chain for customs charges potentially due in the countries visited.

They can also be used to cover transit to and from a country of temporary admission.

For carnet holders this enables them to export and import goods with a minimum of formalities without providing security at each place of temporary importation.

The EC/CPD/China-Taiwan carnet is a specific agreement between the EU, Taiwan and The International Chamber of Commerce that operates in the same way as an ATA carnet, see ATACPD11000. Where information is given on an ATA carnet it would normally apply to a CPD China -Taiwan Carnet. This should not be confused with the CPD carnet for motor vehicles (means of transport).