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HMRC internal manual

ATA/CPD Carnets Manual

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HM Revenue & Customs
Updated
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Procedures at the office of export/exit - UK/EU issued carnets: contents

When you are presented with an ATA carnet as an office of export, the following procedures must be followed. It is important to remember not to allow any goods to be added to the general list on a carnet. Any additional goods presented for export should be declared in accordance with normal export procedures.

The office of export is where the goods leave the UK. The office of exit is where the goods leave the EU. In most cases these will be the same place but consignments may travel via another MS before leaving the EU.

The EU is considered one customs territory. Please see ATACPD04850 

Sometimes the office of export may be called the office of departure in line with other customs regimes.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) ATACPD02300(This content has been withheld because of exemptions in the Freedom of Information Act 2000)