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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
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ATA carnet procedures: EU issued carnets - offices of departure and exit

In ATACPD05000, the roles of the office of export and the office of exit are detailed. For UK issued carnets, these will normally be the same office. However, carnet holders may wish to open their ATA carnets in the UK (the office of export) and then leave the EU in another Member State (office of exit).

Procedure for office of export in the UK but exiting from another Member State

The holder should present the Carnet and goods at the port or airport of export from the UK. The Customs official at the point of export will endorse and detach the yellow exportation voucher. They will complete boxes 1 to 6 on the counterfoil but will not stamp box 7. This should be done by the country of exit from the EU. The holder will then need to present the carnet to Customs office at the point of exit from the EU to have the exportation counterfoil stamped.

Procedure for UK ATA Carnet using another Member State as the office of export

A Carnet holder can check with Customs in the EU country where they will be exiting that they will certify the Carnet green front cover. If they will, the Carnet will not need to be presented in the UK; all the work on the Carnet will be completed by the MS being used as the point of exit. This option is especially useful where the goods are located in another Member State prior to the purchase of the carnet but the holder is normally based in the UK. The holder should obtain permission from the office of exit before he purchases the carnet.

Implementing Regulations of the Customs Community Code 2454/93 Article 797 (3)

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