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HMRC internal manual

ATA/CPD Carnets Manual

ATACPD05200 - Procedures at the office of export/exit - UK issued carnets: checks to be carried out on the green cover sheet

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Note: This manual is under reviewÌýand is likely to be withdrawn.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

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Checks to be carried outÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý

1.Do the certification stamp and serial number inÌýBox IÌýmatch the expected format shown in ATACPD18000?ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
The carnet may be a forgery:

  • Ìýrefuse to certify the carnet
  • contact the issuing Chamber of Commerce to establish if the carnet is genuine.

If the Chamber of Commerce:

  • confirm the carnet is invalid, retain it, seize the goods and submit a full report to the National Carnet Unit. If this is outside office hours, detain the goods pending the outcome of your enquiries.
  • confirm the carnet is valid, proceed to check 2.Ìý

2.ÌýHas the carnet holder signedÌýBox JÌýÌýÌýÌýÌýÌýÌýÌýÌý
If the carnet holder is present, obtain a signature.

If they are not, contact the issuing Chamber of Commerce and establish if there are any alternatives available to the person who presented the carnet. If there are not, refuse to certify the carnet and require a normal export declaration.

3.ÌýAre the goods presented with the carnet the same as those detailed on theÌýGeneral ListÌýon the rear of the green cover sheetÌýÌýÌýÌý
Refuse to certify the carnet and require a normal export declaration.

If additional goods are presented, do not amend the carnet. Certify for the goods covered and require a normal export declaration for the remainder.

If less goods are presented than detailed on the carnet, see checks for the yellow exportation voucher atÌýATACPD05300.

It is possible that the holder is only moving part of the consignment on this journey.

4.ÌýIsÌýcolumn 2Ìýin theÌýGeneral ListÌýcompleted for each item and the description of each item sufficient to identify the goods and avoid the risk of substitutionÌýÌýÌý
Allow the holder or representative to add extra detail to the list. Ensure this information is also added to other copies of the General List.

If the information is still not sufficient, require a normal export declaration.

5.ÌýIs the description on theÌýGeneral ListÌýaccurateÌý
Refuse to certify the carnet and require a normal export declaration.

If the inaccuracy is due to a minor error on the carnet, for example, an incorrect or incomplete serial number, allow the carnet to be amended and note the carnet accordingly.

6.ÌýCheck that the carnet is within the period of validity given inÌýBox G(c)ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Refuse to certify the carnet and require a normal export declaration.

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