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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): matching importation/re-exportation vouchers

Receipt of the white importation voucher

On receipt of a white importation voucher, the National Carnet Unit (NCU) will:

  • confirm, from the information available on the carnet, that the goods are eligible for entry to the EU
  • note the date for re-exportation from the EU
  • b/f the papers for the date of re-exportation plus one month.

Receipt of the white re-exportation voucher

Where the white re-exportation voucher is received prior to the b/f date, its receipt should be recorded by the NCU and matched with the importation voucher. Checks should be made to ensure that the goods exported are identical to those imported and that any goods noted as remaining in the EU have been the subject of a diversion entry, where appropriate, and that all duties on diverted goods have been accounted for. The matched vouchers should then be retained by the NCU for a period of two years from the date of expiry.

Non-receipt of the white re-exportation voucher

At the end of the one-month b/f period, if the white re-exportation voucher has not been received, the NCU should inform the LCCI immediately, see ATACPD09200.