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HMRC internal manual

ATA/CPD Carnets Manual

ATACPD04900 - ATA carnet procedures: import/re-import CPC

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Note: This manual is under reviewÌýand is likely to be withdrawn.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.

Where the goods are being imported/re-imported through a location with computerised inventory links, must be completed showing CPC 00 08 020 in Box 37.

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