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HMRC internal manual

ATA/CPD Carnets Manual

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

Checking the yellow re-importation voucher

The same basic checks made at export should be applied to the yellow re-importation voucher. Special attention should be given to the following:

Checks to be carried out Action if not satisfied
1. Were all the goods declared for re-importation declared for export Check that there is not a continuation sheet to the yellow re-importation voucher. If there is not, then require a normal import declaration for the goods in question.
2. Are there any goods declared for export missing If there are, note the yellow importation voucher and counterfoil. This alerts both the NCU and the Chambers that some items have not been re-imported and that a charge may be levied in another country.
If the goods are being re-imported as a split consignment the holder will need to send the carnet back to the importing country to cover the return of the rest of the goods at a later date. Another yellow voucher will be used for this re-importation.    
  3. Have the goods being declared for re-importation changed in any way Apart from normal wear and tear, the goods should be in the same state as they were at exportation. If the goods have undergone any process or use that would disqualify them for relief, a normal import declaration should be obtained.
  4. Has the final date for re-importation, shown in Box 2 of the yellow exportation counterfoil, passed?  
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Check with the carnet holder that no replacement carnet, see paragraph 4450 has been issued. If no replacement has been issued, allow the holder to enter the goods to free circulation or check if they are eligible for Returned Goods Relief Notice 236 (HMRC website).


Certifying the yellow re-importation voucher and counterfoil

Once you have completed your checks, complete Box H of the yellow re-importation voucher, detach it from the carnet and send it immediately to the office named in Box H(b). For UK issued carnets, this will be the National Carnet Unit (NCU).

You should then complete the yellow re-importation counterfoil and return the carnet to the holder or representative.