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HMRC internal manual

ATA/CPD Carnets Manual

ATA carnet procedures: un-resourced or partially resourced export/import stations

A number of ports and airports no longer have a permanent customs presence.

Recognising that ATA carnets are largely used by holders carrying merchandise in baggage, local arrangements should be in place accordingly so that carnet holders can, during normal office hours at least attend either the port/airport or local office, by appointment if necessary, to allow completion of the formalities relating to the offices of export/exit detailed below.

Regions should advise the Unit of Expertise (UoE) of arrangements so that queries from the Chamber of Commerce can be readily answered.