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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 yellow exportation voucher C3 and yellow counterfoil

Checks to be carried out Action if not satisfied
   
1. Boxes A to C reflect the same information as the front of the orange cover sheet C1  Refuse to certify the carnet and require a normal export declaration.
2. Confirm the means of transport stated in Box D  If incorrect, permit amendment to be made. Countersign and stamp the amendment.
3. Confirm the packaging details in Box E  If incorrect, permit amendment to be made. Countersign and stamp the amendment.
4. Confirm carnet holder has completed Box F  Permit the holder to complete the box.
5. Ensure that all the items on the General List agrees with the information on the front of the orange cover sheet C1  If they do not agree, refuse to certify the carnet and require a normal export declaration.

Complete Box H as follows:

  • H(b) - the final date for re-importation. This will be the date of expiry of the carnet
  • H(c) - insert the address of the National Carnet Unit (NCU)
  • H(d) - any additional comments resulting from your examination of the carnet. This will include reference to any additional identification measures inserted on the General List 
  • the name, address of the office of exit, the date, your signature and date stamp.

The yellow exportation voucher C3 should then be removed and sent to the NCU.