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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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Procedures at the office of export/exit - UK/EU issued carnets: checks to be carried out on the green cover sheet

Checks to be carried out Action if not satisfied
   
1. Do the certification stamp and serial number in Box I match the expected format shown in ATACPD18000? The carnet may be a forgery:
  • refuse to certify the carnet
  • contact the issuing Chamber of Commerce to establish if the carnet is genuine.

If the Chamber of Commerce:

  • confirm the carnet is invalid, retain it, seize the goods and submit a full report to the Unit of Expertise (UoE). If this is outside office hours, detain the goods pending the outcome of your enquiries.
  • confirm the carnet is valid, proceed to check 2.     
      2. Has the carnet holder signed Box J  If the carnet holder is present, obtain a signature.
If they are not, contact the issuing Chamber of Commerce and establish if there are any alternatives available to the person who presented the carnet. If there are not, refuse to certify the carnet and require a normal export declaration.    
  3. Are the goods presented with the carnet the same as those detailed on the General List on the rear of the green cover sheet Refuse to certify the carnet and require a normal export declaration.

If additional goods are presented, do not amend the carnet. Certify for the goods covered and require a normal export declaration for the remainder.

If less goods are presented than detailed on the carnet, see checks for the yellow exportation voucher at ATACPD05300.

It is possible that the holder is only moving part of the consignment on this journey.    
  4. Is column 2 in the General List completed for each item and the description of each item sufficient to identify the goods and avoid the risk of substitution Allow the holder or representative to add extra detail to the list. Ensure this information is also added to other copies of the General List.
If the information is still not sufficient, require a normal export declaration.    
  5. Is the description on the General List accurate Refuse to certify the carnet and require a normal export declaration.
If the inaccuracy is due to a minor error on the carnet, for example, an incorrect or incomplete serial number, allow the carnet to be amended and note the carnet accordingly.    
  6. Check that the carnet is within the period of validity given in Box G(c)  Refuse to certify the carnet and require a normal export declaration.