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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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CPD carnets

Use of CPD Carnets
Alternatives to CPD Carnets
Format of CPD Carnets
Action by the office of exit from the EU
Action by the office of entry/re-entry to the EU
Action when a CPD Carnet is used at an inventory linked port
CPD Carnet system administration

Use of CPD Carnets

The CPD Carnet is used as a temporary import document for motor vehicles used as a means of transport. (This carnet can only be used for vehicles and is different from the CPD China-Taiwan Carnet.) For brevity the carnet for vehicles is often called the ‘CPD Car Carnet’.

Although CPD carnets are NOT needed for the movement of motor vehicles into and out of the UK (see below) they are used in other countries and as such may be presented to UK Customs officials for endorsement.

The UK is a signatory to the CPD Convention so HMRC/BF are committed to stamping CPD Car Carnets as they are a requirement in many African, Asian, Middle Eastern, Oceanic and South American states.

For UK motorists travelling to other parts of the world they can apply for a CPD carnet to the RAC The address of the RAC can be found in paragraph 5.2 of Notice 104 ATA and CPD Carnets (HMRC Web)

Alternatives to CPD Carnets

Normal temporary importation rules for cars are quite generous so a non-EU resident may find that he does not need to go to the expense or trouble or using a CPD Car Carnet. Normal temporary importation rules allow vehicles to be in the EU for up to six months without payment of a guarantee where they are being used by non-EU residents as their means of transport. (Please see Notice 3 Bringing your belongings and private motor vehicle to the UK from outside the EU (HMRC web) for further details.)

If the vehicle is being used for commercial deliveries or transportation relief may be claimed under Notice 308 - temporarily importing non-EU means of transport for private or commercial transport (HMRC web) section 2 if the conditions can be fulfilled. There are strict time limits on how long a vehicle may be used under this relief.

Cars for demonstration or exhibition should consider using temporary admission (Notice 200 Paragraph 4.22) or an ATA carnet.

Although these alternatives exist there may still be a need for a CPD Car Carnet where the vehicle is staying for more than six months.

{#IDAQWYMN}Format of CPD Carnets

A CPD carnet is made up of a cover plus 5, 10 or 25 identical white sheets with counterfoils. A separate sheet is used for each country visited.

An additional sheet is included at the rear of the carnet; this is the certificate of location.


{#IDA2WYMN}Action by the office of exit from the EU

For UK CPD Car Carnet holders they may request a stamp to show the country of importation the date the vehicle left the UK.

Carnet holders from other countries may also request a stamp to show the vehicle has left the UK.


{#IDAIXYMN}Action by the office of entry/re-entry to the EU

For UK CPD carnets the office where the goods are to re-enter the EU must satisfy itself that the vehicle being re-imported is the one that was exported. If it is then the certificate of location should be completed and endorsed accordingly. The carnet should then be returned to the carnet holder.

If the office of re-entry is not satisfied, they should refuse to complete the certificate of location and require a free circulation entry to be presented with all charges being paid.

Carnet holders from other countries may also request a stamp but if they have not they may still be eligible to use the normal temporary admission provisions.

Missing carnet/certificate of location

If an importer presents a vehicle for re-importation but claims to have lost the carnet or the certificate of location, they should be instructed to contact the RAC.

You should not permit entry without full charges unless a substitute carnet or RAC approved equivalent is provided.

Note: The National Carnet Unit (NCU) has no involvement with the CPD system. All official enquiries should be made to the Unit of Expertise (UoE).


{#IDAMYYMN}Action when a CPD Carnet is used at an inventory linked port

Inventory linked ports require completion of a C21 in addition to the CPD Car Carnet. This requires the use of a customs procedure code. As at May 2014 a number of CPC are in use, however HMRC intends to introduce two new CPCs to specifically cover the movement of vehicles under this system. Until that date please use the following codes:

Temporary import of non-EU vehicle under a CPD carnet 00 00 020.
Export of non-EU vehicle under a CPD Carnet 10 00 041

Temporary Export of EU vehicle under a CPD Carnet 10 00 041
Return of EU vehicle under a CPD Carnet 00 00 010


{#IDAEZYMN}CPD Carnet system administration

The CPD carnet system is administered by two international organisations:

  • Alliance Internationale de Tourisme (AIT)
  • Federation Internationale de l’Automobile (FIA).

They operate in a similar way to the World Chambers Federation in that member associations issue and guarantee carnets for:

  • road motor vehicles
  • motor cycles
  • registered motor sport vehicles transported by trailer.

All of which are for private or commercial purposes.