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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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ATA carnet procedures: destruction

(Istanbul Convention Article 14(1)(c) )

See ATACPD08000.

Damaged goods may be destroyed under customs supervision rather than re-exported to their home country. The carnet holder should contact the National Carnet Unit five working days before the planned date of destruction. If the waste will remain in the UK, the holder will need to complete a C88 Declaration (HMRC website) for the waste using the details below:

  • box 37 - ‘CPC 40 53 000 ’
  • box 40 - ‘Z/955/followed by the carnet number’


  • send the C88 declaration to:

HM Revenue & Customs
National Clearance Hub (NCH)
Ralli Quays 3 Stanley Street
Salford M60 9HL /

  • Queries about the clearance of the entry can be made to the NCH on 03000 588454.
  • When the entry has been cleared the holder completes the carnet re-exportation voucher (in Box F(d)) stating which goods have been destroyed and which ones are being re-exported) and send a copy of the entry acceptance advice, certificate of destruction and the ATA carnet to the National Carnet Unit (NCU).

The NCU will:

  • endorse and remove the voucher
  • certify the re-exportation counterfoil that the goods have been destroyed
  • return the carnet to the holder.