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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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EU/CPD/China-Taiwan carnets: procedures at the office of exit - EU issued carnets - other than UK

When acting as the office of exit for carnets issued in other Member States, the same procedures as described inATACPD11310 to ATACPD11330 will apply as all the Member States are considered to be one customs territory. The main difference is that there may be a delay as the issuing chamber of commerce will be in another Member State.

If any evidence exists to raise doubts over the authenticity of the carnet or if it appears that any unauthorised amendments have been made, refuse to sign the carnet until you have contacted either the issuing office or the office named in Box H(c) of the yellow exportation voucher C3. Only when you have received confirmation that the carnet is valid may you release the goods.

Once you have completed your checks and certified the counterfoil, you should return the carnet to the holder or representative.