ATA carnet procedures: retrospective export entries
Commission Regulation 2454/93 Article 798
Where goods covered by an ATA carnet are sold and diverted to free circulation in a third country, the carnet holder is required to complete a retrospective export declaration from the EU.
A retrospective export declaration is also required where the carnet holder wishes to claim a customs duty refund on goods exported under a carnet.
Retrospective export declarations are made using the National Export System and by completing C1603 requesting ‘retrospective arrival’. The form with a letter of explanation and shipping details should be sent to the National Clearance Hub in Salford.