This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

ATA/CPD Carnets Manual

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

Receipt of the yellow exportation voucher

On receipt of the yellow exportation voucher, the National Carnet Unit (NCU) should retain it pending the receipt of the re-importation voucher.

Receipt of the yellow re-importation voucher

On receipt of the yellow re-importation voucher, the NCU should match it with the exportation voucher and confirm that the goods re-imported are those that were exported and that any goods not re-exported have been accounted for. Provided they are satisfied, the NCU should retain the vouchers for two years from the date of expiry pending any possible enquiries concerning the location of the goods.