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

HMRC internal manual

ATA/CPD Carnets Manual

National Carnet Unit (NCU): transfer of benefit of an ATA carnet

Third country carnets

Where a third country carnet holder wishes to transfer the benefit of a carnet to another individual, the following procedures must be carried out:

1. Both the current and prospective carnet holders must make a joint application in writing to the National Carnet Unit (NCU).
2. The NCU will consider the application to ensure that:
  • the transfer is not taking place to hide any irregularities
  • any ownership or residential requirements will be met by the new carnet holder.     
      3. If satisfied that the transfer can take place, the NCU will give their written approval to the applicants.
      4. Both the current and prospective carnet holders must apply to the London Chamber of Commerce & Industry for a replacement of the original carnet.
      5. The LCCI transmits the request for a replacement carnet to the issuing association where the prospective carnet holder is established or resident.
      6. If satisfied, the issuing authority for the prospective carnet holder will issue the replacement carnet, in the name of the prospective holder, and send it to the LCCI.
      7. The authority which issued the replacement carnet informs the issuing authority of the original carnet that a replacement has been issued.
      8. The LCCI gives the replacement carnet to the new carnet holder.
      9. The original carnet holder and the new carnet holder apply to the NCU for the original carnet to be discharged and for the replacement to be validated.
      10. The NCU process the carnets as detailed in paragraph 09350
      11. The original carnet is given back to its original owner; the replacement is given to the new carnet holder.
      12. The original carnet holder returns the discharged carnet to the original issuing authority.