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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): processing blue transit vouchers

Third country carnets

Where the transit movement commences in the UK, the office starting the transit movement should detach one of the blue transit vouchers and send it to the National Carnet Unit (NCU). The NCH should hold this voucher pending arrival of the second blue voucher closing the transit movement. The UK office ending the transit movement may find that the transit movement started in another MS in which case the voucher needs to be sent to the address given in box H (e) to close the movement. If these are sent to the NCH by mistake the NCH should forward to the office indicated in box H(e).

UK or EU carnets

As the goods are in free circulation the goods can travel to the frontier without documentation so blue vouchers should not be needed within the community. They may be used in third countries to transit their territory as long as the local customs authorities are agreeable.