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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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National Carnet Unit (NCU): customs debts - making application to the LCCI

Circumstances where a customs debt arises
Informing the LCCI
Action by the LCCI

{#IDAQWBQC}Circumstances where a customs debt arises

When a white re-exportation voucher is not received by the due date, one of a number of possibilities exists:

  • the goods have been diverted to free circulation without authorisation
  • the goods have been re-exported but the carnet has not been presented at re-export
  • the office of exit from the EU has failed to forward the re-exportation voucher to the National Carnet Unit (NCU).

Experience has shown that the latter is the most common reason for queries.

However, as no office of exit is stipulated on the carnet, it is not possible to go to a specific responsible customs office in another Member State to chase up the non-receipt of the voucher.

The non-receipt of a white re-exportation voucher in the absence of any other evidence of eligible disposal creates a customs debt that must be actioned immediately.

{#IDAOSBQC}Informing the LCCI

Although a customs debt has been incurred, the quantified debt should not be immediately notified to the London Chamber of Commerce and Industry (LCCI) The first step is to notify them that a white re-exportation voucher has not been received using the standard template (ATACPD15000).

The LCCI will then attempt to establish the whereabouts of the goods. They have a total of nine months to do this otherwise the customs debt becomes final. Acceptable evidence of export includes:

  1. A certificate of location - this is a statement provided by the authorities in the issuing country as to the precise location of the goods in question.
  2. An importation/ re-importation voucher into another customs territory after the date of the importation voucher held.
  3. Other satisfactory documentary proof that the goods are outside the EU.

The important thing to remember is that provided the evidence satisfies the NCU that the goods have left the EU (rather than returned to the country that issued the carnet) and evidence been given in time then there is no customs debt.

{#IDA2XBQC}Action by the LCCI

The LCCI have six months from the date of notification by the NCU in which to contact the authorities in the country of issue and establish that the goods have left the EU. If, at the end of this period, no satisfactory evidence has been provided, the LCCI must provide customs with a deposit covering the debt. They then have another period of three months to provide the required level of evidence.

If satisfactory evidence cannot be produced, the NCU must issue the LCCI with a C18 for the import duty, import VAT and compensatory interest due and bring the deposit to account.

Note: Any evidence of eligible disposal received after the debt has been brought to account cannot be accepted.