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  1. Home
HMRC internal manual

ATA/CPD Carnets Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
14 November 2024 - See all updates
  1. Back to contents

ATACPD09000 - National Carnet Unit (NCU): contents

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

As the supervising office for ATA carnets in the UK, the National Carnet Unit (NCU) has specific responsibilities. A brief outline of these is given in ATACPD09050.

This section provides detailed information on the role and responsibilities of the NCU within the ATA carnet system.

  1. ATACPD09050
    Responsibilities of the NCU
  2. ATACPD09100
    Matching importation/re-exportation vouchers
  3. ATACPD09150
    Matching yellow exportation/re-importation vouchers
  4. ATACPD09200
    Customs debts – making application to the LCCI
  5. ATACPD09250
    Certificates of location – requests from third countries
  6. ATACPD09255
    Certificates of location – requests from UK ATA Carnet Holders
  7. ATACPD09300
    Destruction under customs supervision
  8. ATACPD09350
    Replacement and substitute carnets
  9. ATACPD09400
    Confirming eligibility
  10. ATACPD09450
    Diversions to free circulation
  11. ATACPD09500
    Lost or stolen goods
  12. ATACPD09550
    Transfer to another customs procedure
  13. ATACPD09600
    Processing blue transit vouchers
  14. ATACPD09650
    Processing EU/CPD/China-Taiwan carnets
  15. ATACPD09700
    Transfer of benefit of an ATA carnet
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