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

HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
, see all updates

National Carnet Unit (NCU): certificates of location - requests from UK ATA Carnet Holders

Purpose of requests

ATA Carnet holders will leave a deposit or guarantee with the Chamber of Commerce which sold them the ATA Carnet. In order to have this money refunded they will need to show that the goods have returned to the UK.

If the Carnet was either not stamped or stamped incorrectly on return to the UK the holder may need a certificate of location.

Action by the NCU

Request will be sent by email to the National Carnet Unit (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . They will then be sent to the appropriate region for a visit.

Action by Customs officials

A Customs official will contact the Carnet holder and give them the option of bringing the goods to a Customs office for inspection or a visit to their private premises.

Visit to private premises are chargeable in line with Notice 112A Attendance at Private Premises by HM Revenue and Customs (HMRC web)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Staff may only issue certificates of location if they have been able to inspect the goods in question. Certificates should not be issued on the basis of photographs or other documentary evidence, please see ATACPD16000.