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

HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
, see all updates

National Carnet Unit (NCU): transfer to another customs procedure

All goods temporarily imported on a carnet are eligible to be placed under one of the following customs procedures:

  • customs warehousing
  • inward processing
  • temporary admission .

ATA goods cannot be placed in Processing Under Customs Control or end-use as there must be an intention to re-export the goods from the EU.

The carnet holder must apply to the National Carnet Unit (NCU) prior to the movement of the goods. Normally permission will be given. However, special care must be taken with temporary importation to ensure that the transfer is not being made to, in effect, extend the stay of the goods in the EU. On transfer, the time the goods have been under the carnet procedures counts towards the total period the goods can remain under temporary importation.

All transfers must take place under the declaration procedure and a C88 completed.

On completion of the transfer, the carnet holder must send the carnet and supporting evidence to the NCU who will complete and detach the white re-exportation voucher, complete the white re-exportation counterfoil and return the carnet to the holder.