ATACPD04900 - ATA carnet procedures: import/re-import CPC

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Where the goods are being imported/re-imported through a location with computerised inventory links, Form C 21 (HMRC website) must be completed showing CPC 00 08 020 in Box 37.