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HMRC internal manual

ATA/CPD Carnets Manual

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

Where any transit irregularity is identified, you must provide the National Carnet Unit (NCU) with full details of the circumstances. The NCU will consult with the Customs Policy before taking action.

If a scenario develops where a carnet is used for transit but is not governed by this guidance please contact Customs Policy.