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HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): processing EU/CPD/China-Taiwan carnets

China-Taiwan carnets should be treated in exactly the same way as ATA carnets:

  • matching importation/re-exportation vouchers, see ATACPD09100 
  • matching exportation/re-importation vouchers, see ATACPD09150 
  • customs debts, see ATACPD09200 
  • certificates of location, see ATACPD09250 
  • destruction of goods under customs supervision, see ATACPD09300 
  • substitute or replacement carnets, see ATACPD09350 
  • eligibility, see ATACPD09400 
  • diversions to free circulation, see ATACPD09450 
  • lost or stolen goods, see ATACPD09500 
  • transfers to other customs procedures, see ATACPD09550 
  • processing grey transit vouchers, see ATACPD09600.