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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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National Carnet Unit (NCU): certificates of location - requests from third countries

Purpose of requests
Action by the NCU
Certified copies of the yellow re-importation voucher
Physical verification of the goods
Documentary evidence of location

Purpose of requests

Occasionally, requests may be received from third countries to confirm goods have been returned and re-imported into the EU or, at least, the goods have left the customs territory of that third country. There may be many reasons for this but primarily the third country will have insufficient evidence to confirm that the goods temporarily imported into their territory have been re-exported.

Action by the NCU

Such requests should be actioned immediately by the National Carnet Unit (NCU) in one of the following ways:

  • by supplying a certified copy of the yellow re-importation voucher, or, if this is not available
  • by requesting regional staff to visit the address of the carnet holder to verify that the goods have been either re-imported to the EU or are no longer in the territory of the country raising the query. Alternatively, the carnet holder can be requested to visit their local office with the goods and/or evidence of location of the goods.


{#IDACVBQC}Certified copies of the yellow re-importation voucher

On receipt of a request for a certificate of location, the NCU must provide the enquirer with a certified copy of the yellow re-importation voucher. A letter highlighting any goods that were not re-imported should accompany this.


{#IDACQBQC}Physical verification of the goods

Where, for whatever reason, the yellow re-importation voucher is not available, the NCU will immediately request local staff to meet with the carnet holder to establish the whereabouts of the goods. The visiting staff must be provided with a copy of the yellow exportation voucher to facilitate identification of the goods.

Note: Local staff may only issue a certificate of location if they have seen the goods in question. A certificate must not be issued on the basis of documentary evidence, see ATACPD16000.


{#IDATSBQC}Documentary evidence of location

If the carnet holder is unable to produce the goods, they should be requested to provide commercial or documentary evidence of the whereabouts of the goods. Copies should be taken and sent to the NCU. The NCU will then forward them to the enquirer who will make the decision as to whether or not the evidence is sufficient to satisfy them that the goods have left their territory.

If they are not satisfied, they will take action to call on the guarantee.

For requests for certificates of location for UK ATA Carnets please see ATACPD09255