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HMRC internal manual

Guidance on the Audit of Customs Values

Other customs systems: Central Carnet Unit (CCU)

The CCU is based at Custom House, Salford.

The Unit processes all import and re-export vouchers relating to foreign issued ATA carnets. When it appears that goods have not been re-exported by the due date, the CCU lodges a claim with the London Chamber of Commerce and Industry under the guarantee.

The CCU also conducts all subsequent correspondence with the Chamber. This may lead either to payment of the charges or to production of acceptable evidence of re-exportation by the due date.