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HMRC internal manual

ATA/CPD Carnets Manual

ATACPD04700 - ATA carnet procedures: animals born of animals under an ATA carnet

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Note: This manual is under reviewÌýand is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on °Ç¸ç³Ô¹Ï from HMRC.

Ìý

Once completed an ATA Carnet cannot have additional items added to it.
(Istanbul Annex A Article 5 (3)

Third country carnets

Animals born in the UKÌýwhile the mother has been temporarily imported under a third country ATA carnet cannot be added to the carnet. The young must be declared for export in the normal manner on C88 (SAD). No export refunds are permitted.