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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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Evidence of export

In instances where the white re-exportation voucher is not received by the National Carnet Unit (NCU), they will inform the London Chamber of Commerce See paragraph 09200.  

In some circumstances, neither a certificate of location nor a yellow re-importation voucher are available. This could be for a number of reasons; for example:

  • the goods have not, as yet, returned to the customs territory of the issuing authority
  • the goods have returned but for some reason the carnet was not presented at re-importation
  • the goods have been re-imported but are unavailable for inspection by customs.

In situations of this type, where it is not possible for a certificate of location to be issued, you have to be satisfied that the goods have actually left the customs territory of the EU.

In the absence of the re-exportation or re-importation vouchers, the customs authorities in the third country may provide you with commercial documentation establishing the whereabouts of the goods or, at least, evidence of their removal from the EU. This evidence may be in one of the following formats:

  • contracts
  • correspondence
  • copy export invoices
  • advice notes
  • consignment notes
  • packing lists
  • insurance and freight charges
  • bill of lading or airway bill.

The above list is for illustrative purposes only. Any evidence that establishes the goods are no longer in the EU can be accepted.