Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

ATA/CPD Carnets Manual

ATA carnet procedures: extending the period of validity

Replacement Carnets(Istanbul Convention Article 7(2))

Eligibility

Where the carnet holder requires a period of temporary export in excess of the ‘normal’ 12 months, it is their responsibility to:

  • confirm with the customs authorities in the country where the goods are located that they are prepared to accept a replacement carnet. In the UK, this will be the National Carnet Unit (NCU)
  • confirm with the customs authorities where the goods entered the EU that they are prepared to process a replacement carnet
  • approach the issuing association to issue a replacement carnet.

The UK will normally permit the use of replacement carnets.

Procedures to be followed for non-EU country Carnets

If a replacement carnet is issued, the carnet holder should forward the old and replacement carnet to the responsible office in the Member State named in Box H(e) of the white exportation voucher. In the UK, this will be the NCU.

The responsible office will:

  • discharge the original carnet
  • endorse the replacement
  • return it to the carnet holder.

Details of the action to be taken by the NCU can be found in ATACPD09350 NCU replacement and substitute carnets.

If a replacement carnet cannot be obtained, the goods will need to be re-exported before the carnet expires or put to one of the procedures described in ATACPD08000 Disposal other than by export.

Procedures to be followed for UK issued Carnets

  • The Carnet holder must ask the country of importation if they are willing to allow a replacement carnet
  • If permission is given apply to the issuing Chamber of Commerce for a replacement Carnet
  • Forward both Carnets to the NCU for certification

Details of the action to be taken by the NCU can be found in ATACPD09350 NCU replacement and substitute carnets.