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HMRC internal manual

ATA/CPD Carnets Manual

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HM Revenue & Customs
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Third country issued ATA carnets for temporary importation: action at the office of entry

General checks
Action on completion of the checks - goods being imported

{#General}General checks

Many of the checks will be the same as for an EU issued carnet however you will be dealing with the white vouchers and counterfoils.

Checks to be carried out Action if not satisfied
   
1. Are these goods eligible for entry to the EU under a carnet?  

A list of eligible goods is in ATACPD07150 to ATACPD07700.

A list of ineligible goods is at ATACPD07750. If they are not, you must refuse to allow importation under the carnet and request a normal declaration to free circulation or any suitable relief available.
  2. Ensure the green cover sheet has been completed.

Has it been signed?

Has it been stamped by the issuing association?

Has it been stamped by the Customs authority of the originating country? If the carnet has not been completed with the stamp from the issuing authority it may be a fake and should be reported to the unit of expertise.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)    
  3. Is the carnet within its validity? If not reject and ask for the goods to be imported under an alternative procedure.
  4. Do the goods, general list and white import voucher tally?  
The description of each item should be sufficient to allow identification at a later stage The officer may amend (Column 7) /allow the amendment of the carnet to give a better description as long as the changes are minor otherwise the carnet should be rejected.

The white importation voucher should only have items that are already listed on the green cover sheet.

Any items not on the green cover sheet will need to go through normal importation procedures.

If less goods are presented than detailed on the carnet, note the white import voucher accordingly.

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) third country ATA Carnet from Japan (PDF 1mb)

{#Action}Action on completion of the checks - goods being imported

1. White importation Voucher

Once you have completed the general checks above complete Box H on the white importation voucher as follows:

 

Item Action required
   
H(a) No specific action required but by completing this section, you are confirming that all the goods on the General List on the back of the white voucher have been declared for temporary importation.
H(b) You have to state the date by which the goods must leave the EU. This will normally be the date of expiry of the carnet but you need to be aware that shorter dates can apply depending on the type of goods, see sections on eligible goods ATACPD07300 and ATACPD07250 for further information.
H(c) Insert the local office reference number.
H(d) Insert any other relevant remarks and then insert details of your office, the date, signature, and office date stamp. If needed the officer may write in this section ‘Goods not examined’

 

A mocked up example of a Japanese importation voucher being completed (PDF 974kb)

The white importation voucher can then be detached from the carnet and sent as soon as possible to the National Carnet Unit (NCU). This is important as it the main record of the goods entering the EU and will be used in the event of a claim by the UK for import taxes.

2. The white importation counterfoil

Complete the white importation counterfoil:

  • Enter the item number(s) on the General List being imported on this occasion. This should agree with Box F(a) on the white importation voucher.
  • Enter the date goods must be re-exported by - this must agree with the date shown in Box H(b) on the importation voucher.
  • If details of checks made are recorded locally insert the local office reference number. This must agree with Box H(c) of the importation voucher.
  • Note any remarks as per Box H(d) of the importation voucher.
  • Name of the customs office of import into the EU.
  • The location of the customs office.
  • Date of import.
  • Examining Officer’s signature and office stamp.

A mocked up example of a Japanese importation counterfoil (PDF 991kb)

3. White re-exportation voucher

Complete Box H(e) on the white re-exportation voucher with the name and address of the NCU. Wherever the goods exit the EU the information in box H(e) will tell the customs officer where to send the re-exportation voucher so it is matched with the importation voucher.

 

Action on completion of the checks - goods using blue transit vouchers

If the goods are from a third country, like Norway, and are on their way to say the USA the holder may decide to move the goods across the EU using the blue vouchers. This is done on the basis that the goods will not be used in the EU but are simply transiting. The goods have all the same risks as if imported under a white voucher so the procedures are the same.

1. General checks to be carried out

Ensure that the information contained on the blue transit voucher is the same as contained in Boxes A - E on the yellow exportation voucher. This checks that no items have been added or removed from the carnet since the goods exited the last territory. Box G should also have been completed. The carnet holder will need at least two blue vouchers (one in to the EU and one out). If they do not have enough blue vouchers they will need to import and export the goods using the white vouchers.

2. Completion of the blue transit voucher - transit movement starts

You will need to complete two vouchers to start the movement.

The office commencing the transit movement should

  • Check that the boxes A-G reflect the information on the yellow exportation voucher
  • On the blue transit vouchers, complete Box H as follows:

 

Item Information required
   
(a) The office where the transit movement begins
(b) The final date for re-exportation or the final date by which the goods must be presented in the country where the transit movement is to end
(c) Local office reference number
(d) The serial number of any customs seals
(e) The name of the responsible customs office (in the UK, this is the NCU)

 

Boxes H (f) to (g) will be completed by the office of discharge when the goods leave the UK.

You may make any notes on identification of the goods on the reverse of the blue voucher in column 7 if you wish to.

Then remove one of the vouchers and send to the NCU immediately.

3. Completion of the blue transit counterfoil - transit movement starts

A two part counterfoil; the first part is completed by the office where the transit movement commences, the second part by the office discharging the movement.

First part

 

Item Information required
   
1 Confirmation of the goods entered for transit
2 Final date for production to customs
3 Local office reference number
4 Name of the customs office where the goods have been entered for transit
5 Location of that office
6 Date of entry to transit
7 Signature and office stamp

 

4. Completion of the blue transit voucher- transit movement ends

Items H (f) and (g) are completed by the office discharging the movement)

 

(f) Confirmation that the transit operation has been discharged
   
(g) Any other appropriate remarks plus the name and address of the customs office of discharge, the date, office stamp and signature

 

This voucher is then sent to the NCU to be matched to the first voucher that was completed by the office of entry.

5. Completion of the blue transit counterfoil - transit movement ends

The office discharging the transit movement should complete the second part of the counterfoil. Just underneath the section completed by the office of entry.

Second part

 

Item Information required
   
1 Confirmation of discharge
2 Any remarks in regard to identification, repairs etc.
3 Customs office of discharge
4 Location of the office of discharge
5 Date of discharge
6 Signature and office stamp

 

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