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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): lost or stolen goods

When the National Carnet Unit (NCU) are informed that goods have been lost or stolen, the carnet holder should be asked to complete a C88 (SAD) under CPC 40 53 000.

Duty, import VAT and compensatory interest, depending on the goods involved (see ATACPD10100) will be due. The holder should also be asked to present their carnet so that the re-exportation voucher and re-exportation counterfoil can be suitably endorsed with details of the loss or theft and with details of the entry.

Should the goods be subsequently found or recovered, the charges may be refunded provided that customs are informed immediately and the carnet, or any subsequent replacement or substitute, is still valid. (2454/93 Article 900 (1) (a-b))