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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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EU/CPD/China-Taiwan carnets: UK issued carnets - action required by the office of export: checks to be carried out on the orange cover sheet C1

Checks to be carried out Action if not satisfied
   
1. Do the certification stamp in the bottom right hand corner match the example of certifying stamps in ATACPD18000? The carnet may be a forgery: * refuse to certify the carnet * contact the issuing Chamber of Commerce to establish if the carnet is genuine.If the Chamber of Commerce: * confirm the carnet is invalid, retain it, detain the goods and submit a full report to the Unit of Expertise (UoE). If this is outside office hours, detain the goods pending the outcome of your enquiries. * confirm the carnet is valid, proceed to check 2. 
2. Has the carnet holder signed in the appropriate place in the bottom right hand corner? If the carnet holder is present, obtain a signature.If they are not, contact the issuing Chamber of Commerce and establish if there are any alternatives available to the person who presented the carnet. If there are not, refuse to certify the carnet and require a normal export declaration.
3. Are the goods presented with the carnet the same as those detailed on the General List on the rear of the cover sheet C1? Refuse to certify the carnet and require a normal export declaration.If additional goods are presented, do not amend the carnet. Certify the goods covered and require a normal export declaration for the remainder.If less goods are presented than detailed on the carnet this should be reflected on the exportation sheet.
4. Is column 2 in the General List completed for each item and the description of each item is sufficient to identify the goods and avoid the risk of substitution? Allow the holder or representative to add extra detail to the list. Ensure this information is also added to other copies of the General List.You may add information on identification marks If the information is still not sufficient, require a normal export declaration.
5. Is the description on the General List accurate? Refuse to certify the carnet and require a normal export declaration.If the inaccuracy is due to a minor error on the carnet, for example, an incorrect or incomplete serial number, allow the carnet to be amended and note the carnet accordingly.
6. Check that the carnet is within the period of validity given at (c) in the ‘For Issuing Association Use’ box in the top right hand corner Refuse to certify the carnet and require a normal export declaration.

Action to be completed after checks made

When you are satisfied that the carnet is in order and the temporary exportation may take place, complete the ‘Certificate by Customs Authorities’ on the orange cover sheet C1 by, in:

  • noting any additional comments you have made in Column 7 of the General List, ensuring the comments are reflected on the General Lists on the other copies
  • stating whether or not the goods have been examined
  • inserting your local station reference number
  • naming your office, the location of the office, the date, your signature and the office date stamp.