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HMRC internal manual

ATA/CPD Carnets Manual

ATACPD09000 - National Carnet Unit (NCU): contents

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As the supervising office for ATA carnets in the UK, the National Carnet Unit (NCU) has specific responsibilities. A brief outline of these is given in ATACPD09050.

This section provides detailed information on the role and responsibilities of the NCU within the ATA carnet system.