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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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National Carnet Unit (NCU): confirming eligibility

Although eligibility to enter goods under a carnet is primarily the responsibility of the office where the goods are entered to the EU, the National Carnet Unit (NCU) should, on a risk basis, request regional staff to carry out verifications that the eligibility rules are met.

This will include:

  • confirming the goods are being put to their intended use
  • that any ownership/residency requirements have been met
  • that any goods produced from special tools and equipment, see ATACPD07300, have or will be exported in line with the requirements given.

The results of the verification should be sent in the form of a report to the NCU who will action as appropriate.