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HMRC internal manual

ATA/CPD Carnets Manual

ATACPD11330 - UK/CPD/China-Taiwan carnets: UK issued carnets - action required by the office of export: checks to be carried out on the yellow exportation voucher C3 and yellow counterfoil

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Checks to be carried out

Action if not satisfied

1.ÌýBoxes A to C reflect the same information as the front of the orange cover sheet C1Ìý

Refuse to certify the carnet and require a normal export declaration.

2. Confirm the means of transport stated in Box DÌý

If incorrect, permit amendment to be made. Countersign and stamp the amendment.

3. Confirm the packaging details in Box EÌý

If incorrect, permit amendment to be made. Countersign and stamp the amendment.

4. Confirm carnet holder has completed Box FÌý

Permit the holder to complete the box.

5. Ensure that all the items on the General List agrees with the information on the front of the orange cover sheet C1Ìý

If they do not agree, refuse to certify the carnet and require a normal export declaration.

Ìý

Complete Box H as follows:

Ìý

  • H(b) - the final date for re-importation. This will be the date of expiry of the carnet
  • H(c) - insert the address of the National Carnet Unit (NCU)
  • H(d) - any additional comments resulting from your examination of the carnet. This will include reference to any additional identification measures inserted on the General ListÌý
  • the name, address of the office of exit, the date, your signature and date stamp.

The yellow exportation voucher C3 should then be removed and sent to the NCU.