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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): replacement and substitute carnets

Where a carnet holder temporarily visiting the UK requires either a replacement or substitute carnet, they must obtain the approval of the National Carnet Unit (NCU) prior to applying to the authority that issued the original carnet, please see ATACPD04450 and ATACPD04500.

A replacement carnet extends the life of an existing carnet whereas a substitute is used when a carnet is lost or stolen and will not extend the life of the carnet.

Normally approval will be given but special attention should be paid to ensure that issue of a substitute or replacement carnet will not permit the maximum period for which the goods can be temporarily imported into the EU to be exceeded. This is particularly important in the case of replacement means of production, see ATACPD07300 which can only remain in the EU for six months.

A simple written response confirming the UK’s decision to accept or refuse a substitute or replacement carnet will suffice. This letter should also contain any restrictions as regards time limits that the NCU wish to place upon its use.

On receipt of the substitute or replacement carnet, the holder should forward it immediately to the NCU.

Action completed by the National Carnet Unit

For replacement carnets the NCU will complete the following:

On the original carnet

  • note and certify that a replacement carnet has been issued on both the re-exportation voucher and the re-exportation counterfoil.

The NCU will then keep the voucher for its records.

On the replacement carnet

  • note the details of the original carnet on the importation voucher and the importation counterfoil
  • note the original date for re-export plus the new date on the importation voucher and the counterfoil
  • detach and retain the importation voucher.

For substitute carnets there is a similar procedure but as the original has been lost it cannot be certified.