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HMRC internal manual

ATA/CPD Carnets Manual

ATA carnet procedures: import/re-import CPC

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.

For full details, see the Tariff Volume 3 Appendix E2.