EU/CPD/China-Taiwan carnets: purpose of the China-Taiwan carnet
The China-Taiwan carnet replaces ATA carnets when the goods are moving between the EU and China-Taiwan. It cannot be used to temporarily export goods to any other territory nor can it be used to temporarily import goods into the EU from anywhere else other than China-Taiwan. It works in exactly the same way as an ATA Carnet.
If an item is going on a trip which includes several countries and Taiwan the exporter would need both an ATA carnet and a CPD China- Taiwan Carnet. This is one of the very rare occasions where the same goods would be represented by two customs documents. To minimise the risk of two consignments being brought in the Carnets can be cross-referenced.