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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: re-importation procedures - all EU issued carnets

Checking the yellow re-importation voucher C7

The same basic checks made at export should be applied to the yellow re-importation voucher. Special attention should be given to the following:

Checks to be carried out Action if not satisfied
   
1. Were all the goods declared for re-importation, declared for export? Check there is not a continuation sheet to the yellow re-importation voucher. If there is not, then require a normal import declaration for the goods in question.
2. Are there any goods declared for export missing? If there are, note the carnet accordingly. You must not allow a re-import declaration to include goods that are not there.
3. Have the goods being declared for re-importation changed in any way? Apart from normal wear and tear, the goods should be in the same state as they were at exportation. If the goods have undergone any process or use that would disqualify them for relief, a normal import declaration should be obtained.
4. Has the final date for re-importation, shown in Box 2 of the yellow exportation counterfoil, passed? Check with the carnet holder that no replacement carnet has been issued. If not, the goods will need to be declared for import under normal procedures. Submit a report to the Unit of Expertise (UoE) for further investigation.

 

{#IDAIKGLH}Certifying the yellow re-importation voucher C7 and orange re-importation counterfoil C2

Once you have completed your checks, complete Box H of the yellow re-importation voucher C7, detach it from the carnet and send it immediately to the office named in Box H(b). For UK issued carnets, this will be the National Carnet Unit (NCU).

You should then complete the orange re-importation counterfoil and return the carnet to the holder.