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HMRC internal manual

ATA/CPD Carnets Manual

Procedures at the office of export /exit - UK/EU issued carnets: procedures at the office of exit - UK carnets

Checking the carnet - after checks by the office of Export

When acting as the office of exit from the EU, you should check that all the details verified by the office of departure are still valid and that no unauthorised alterations have been made to the carnet.

Completing the yellow exportation counterfoil

The voucher will have been taken by the office of export so the only paperwork to complete is the counterfoil.

Most of the counterfoil, sections 1-6, will have been filled in by the office of export. The counterfoil should be completed by putting the office stamp in Box 7 together with your signature.

Completion of action at the office of exit

Once you have completed your checks and certified the counterfoil, you should return the carnet to the holder or representative.