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HMRC internal manual

ATA/CPD Carnets Manual

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HM Revenue & Customs
Updated
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ATA and EU/CPD/China-Taiwan carnets as transit documents: ATA carnets

Transit voucher
Allowable movements
Use of the blue transit voucher in the UK
Format of the blue transit voucher
Format of the blue transit counterfoil

{#IDAAME2G}Transit voucher

An ATA carnet can also be used as a transit document. As a transit document, it can be used to move goods through a territory where the items will not actually be used. Blue vouchers are rarely used within the UK borders.

{#IDAWLE2G}Allowable movements

Council Regulation 2913/92 Article 91

A carnet can be used as a transit document in the following circumstances: in some of these scenarios alternatives like the community or common transit procedures may be used.

  Status of goods Movement
     
(a) Non-EU goods Through the EU without being declared for importation, for example: Australia to UK to Norway. The blue voucher covers the UK leg of the trip.
(b) Non-EU goods From one Member State to another through a third country, for example: Goods originating in Iceland travel via the UK and Switzerland for use in Italy. Blue Vouchers would be used for the UK and Switzerland.
(c) EU goods From one Member State to another through a third country, for example: UK to Switzerland to Italy. The blue voucher would cover Switzerland.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Finally, some non-EU parties to the Conventions may require transit documents for internal movements. For example, Switzerland require transit documents to move goods from their frontier to the place that the goods are to be used.

{#IDA3DE2G}Use of the blue transit voucher in the UK

Although the carnet can be used for transit purposes in any of the situations described in ‘Allowable movements’ above, it is very rare that any UK office will be required to process a blue transit voucher or counterfoil. The most likely situation is where goods are travelling between two third countries and are transiting the UK, see (a) above.

In the circumstances described in (b) to (d) above, the transit voucher will be completed either:

  • in the case of exports, by the first customs office outside the EU requiring a transit document for internal movements
  • in the case of imports, the last customs office outside the EU for which transit is required.

{#IDAOBE2G}Format of the blue transit voucher

Boxes A to G reflect the information on the yellow/white voucher.

Box H is made up of the following:

Items (a) to (e) are completed by the office starting the transit movement; Items (f) and (g) are completed by the office discharging the movement.

Office starting the transit movement

 

Item Information required
   
(a) The office where the transit movement begins.
(b) The final date for re-exportation or the final date by which the goods must be presented in the country where the transit movement is to end.
(c) Local office reference number.
(d) The serial number of any customs seals.
(e) The name of the responsible customs office. In the UK, this is the National Carnet Unit (NCU).

 

Office discharging the transit movement

 

Item Information required
   
(f) Confirmation that the transit operation has been discharged.
(g) Any other appropriate remarks, and the name and address of the customs office of discharge, the date, office stamp and signature.

 

 

{#IDA5LDS}Format of the blue transit counterfoil

A two part counterfoil; the first part is completed by the office where the transit movement commences, the second part by the office discharging the movement.

First part 

Item Information required
   
1 Confirmation of the goods entered for transit.
2 Final date for production to customs.
3 Local office reference number.
4 Name of the customs office where the goods have been entered for transit.
5 Location of that office.
6 Date of entry to transit.
7 Signature and office stamp.

 

Second part 

Item Information required
   
1 Confirmation of discharge.
2 Any remarks in regard to identification, repairs, and so on.
3 Customs office of discharge.
4 Location of the office of discharge.
5 Date of discharge.
6 Signature and office stamp.

 

Each completed transit will require the completion of two blue vouchers and one counterfoil.