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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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EU/CPD/China-Taiwan carnets: China-Taiwan issued carnets - action at the office of entry

General checks {#}

The same basic checks detailed in for ATA carnets in ATACPD06100 to ATACPD06200 must be carried out when you are presented with a China-Taiwan issued carnet at the office of importation.

As with ATA carnets ensure that the goods on the carnet are eligible for entry to the EU under a carnet. A list of eligible goods can be found in ATACPD07250 to ATACPD07700. Ineligible goods are listed at ATACPD07750. If the goods are ineligible you must refuse to certify the carnet and request a normal declaration to free circulation or any suitable relief available. You must also ensure that the information provided on the carnet is accurate and that no unauthorised amendments have been made. You must also ensure that no additions have been made to the list of goods being imported and that all the goods detailed are available for inspection.

Action on completion of the checks {#}

You must complete Box H on the white importation voucher as follows:


Item Action required
H(a) No specific action required but by completing this section, you are confirming that all the goods on the General List have been declared for temporary importation.
H(b) You have to state the date by which the goods must leave the EU. This will normally be the date of expiry of the carnet but you need to be aware that shorter dates can apply depending on the type of goods, see ATACPD07255 to ATACPD07700
H(c) Insert the local office reference number.
H(d) Insert any other relevant remarks and then insert details of your office, the date, signature, and office date stamp.


The white importation voucher can then be detached from the carnet and sent immediately to the National Carnet Unit (NCU). You must then complete:

  • Box H(e) on the white re-exportation voucher with the name and address of the NCU
  • the orange importation counterfoil in the same manner as detailed in 06100 paragraph 1 not forgetting the possible variation between the validity of the carnet and the period for re-exportation from the EU.

If the goods have been moved to the EU under a blue transit voucher, you must then sign off the second part of the orange transit counterfoil, see ATACPD21300. Once you have completed your checks and certified the carnet, you should return the carnet to the holder or representative.