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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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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.