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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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Roles and responsibilities: National Carnet Unit (NCU)

The National Carnet Unit (NCU) are the supervising office for non-EU country ATA and EU/CPD/China-Taiwan carnet holders and has control responsibility for all goods imported into the UK under those carnets.

They deal with cases resulting from goods not being re-exported or if a voucher is missing as well as calculating and collecting any customs charges. They also deal with requests to divert carnet goods to free circulation and other queries.

For UK issued ATA and EU/CPD/China-Taiwan carnets, the NCU is responsible for collating the export and re-import vouchers and responding to enquiries from other customs administrations and from Chambers of Commerce. This may require the issue of a certificate of location, see ATACPD16000.

The NCU do not oversee CPD carnets issued in respect of private or commercial road vehicles, trailers, motor cycles and registered motor sport vehicles transported by trailer (see ATACPD12000).

Full details on the role and responsibilities of the NCU can be found in ATACPD09000.