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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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Glossary

Term

Definition

Where to get more information

AIT (Alliance Internationale de Tourisme)

One of the two international organisations, along with the FIA which administers the CPD carnet system

 

AIT website 

 

 

ATA carnet

An international customs document for the temporary importation/exportation of goods, excluding means of transport, and regulated under the terms of the ATA and Istanbul Conventions

Paragraph 01000

Notice 104 ATA and CPD carnets

 

ATA convention

An international customs convention on the use of ATA carnets for temporary importation/exportation

World Customs Organisation webpage 

 

Certificates of location

Document issued in the UK by the NCU in response to a third country enquiry about the whereabouts of goods

See paragraph 14000 and 16000

 

 

 

Compensatory Interest

Interest charged when certain goods are diverted to free circulation

See Section 10200

CPD (Carnet de passages en Douane) carnets

An international customs document administered by AIT and FIA for the temporary importation/exportation of motor vehicles. Regulated by the ATA and Istanbul Conventions

See Section 12000

EC/CPD/China-Taiwan carnet

Carnet used for the temporary importation/exportation of goods between the EC and China-Taiwan. Follows the same procedures as an ATA carnet without being regulated by the ATA/Istanbul conventions. The carnet itself varies slightly from the ATA carnet

See Section 11000

FIA (Federation Internationale de l’Automoblile)

One of the two international organisations, along with the AIT which administers the CPD carnet system

FIA web pages

Istanbul Convention

An international customs convention on the use of ATA carnets for temporary importation/exportation

Istanbul Convention Handbook

NCU (National Carnet Unit)

The UK supervising office for all third country carnet holders

See Section

Office of departure

The office where the goods are presented for entry to the export procedure

See paragraphs 05000

Office of exit

The last customs office before the goods leave the EC

See paragraphs 05000

UoE

Unit of Expertise

cope_tempimp@hmrc.gsi.gov.uk 

Replacement carnets

Document that is used to extend the period of validity of a carnet or transfer the benefit of the carnet to another person

See paragraphs 09350

Substitute carnets

Carnet issued when the original has been lost or stolen

See paragraph 09350