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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): responsibilities of the NCU

The National Carnet Unit (NCU) is responsible for the following:

  • matching white importation/re-exportation vouchers from third country carnets, see ATACPD09100 
  • matching yellow exportation/re-importation vouchers, see ATACPD09150 
  • making applications to the London Chamber of Commerce & Industry (LCCI) in respect of customs debts, see ATACPD09200 
  • administering requests for certificates of location from third countries, see ATACPD09250 
  • considering applications and issuing permission for third country goods to be destroyed under customs supervision, see ATACPD09300 
  • considering applications for third country substitute and replacement carnets, see ATACPD09350 
  • on a risk basis, confirming eligibility of third country importations by requiring physical examination of the goods, see ATACPD09400 
  • considering applications for the diversion of third country goods to free circulation, see ATACPD09450 
  • considering and processing cases involving lost or stolen third country goods, see ATACPD09500 
  • considering and processing applications to transfer third country goods to other customs procedures, see ATACPD09500 
  • processing blue transit vouchers, see ATACPD09600 
  • matching importation/re-exportation and exportation/re-importation vouchers of EC/CPD/China-Taiwan carnets, see ATACPD09650 
  • considering applications for the transfer of benefit, see ATACPD09700.