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HMRC internal manual

Import and National Clearance Hub Procedures

HM Revenue & Customs
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Examinations: ATA/CPD Carnets

If an ATA carnet is presented but the goods have not been examined the statement ‘goods not examined’ under other remarks needs to be added on the relevant import/re-importation or export/re-exportation voucher and corresponding counterfoil.

If a CPD Carnet is presented the certificate of location on the reverse of the document should be endorsed by BF staff. The CPD Carnet is not valid within the UK but the vehicle can enter the UK temporarily without any further documentation. However, if you suspect the vehicle is permanently imported then either a C110 or a full C88 declaration is to be requested.

Import using CPC 00 08 020 and profile G003 for ATA Carnets

This CPC is used to clear Goods on an ATA carnet from inventories at ports / airports and does not need a Customs declaration. A form C21 is required to remove the goods from an inventory linked system for the Goods to be cleared.

The ATA carnet is accepted in lieu of other customs documents including C88 entry if goods are undercover of a licence a full declaration maybe requested if HMRC identify a risk. The profile ensures presentation of the carnet before the goods can be released. Failure to certify/endorse carnet documents may lead to criticism from Customs in other Member States, EU auditors, EU Commission or WCO.

Profile G003 is specifically designed to instruct Officers at the port/airport that the ATA carnet needs to be endorsed before the Goods can be released.

  1. The port/airport to complete all their checks, complete the Carnet Vouchers and endorse the Carnet as per guidance ATACPD.
  2. The Officer at the port/airport sends a fax, stating the carnet number and confirming it has been endorsed, to the National Clearance Hub (NCH). The fax header should identify the location where the Carnet has been presented.
  3. The NCH then marries up the C21 (entry) and the fax and clears the Goods.
  • All endorsed Carnet Vouchers are sent immediately to the:

National ATA Carnet Unit (NCU)
Ralli Quays
3 Stanley Street
M60 9HL

Phone: 03000 579 060

If further clarification is needed please contact Temporary Admission (TA) Unit of Expertise.

Please note: should there be a need to clear Goods from a non-inventory linked location that a Form C21 is not required, the Carnet needs to be stamped to effect clearance.