Summary

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan carnets.

Contents

  1. ATACPD01000
    Introduction: contents
  2. ATACPD02000
    Roles and responsibilities: contents
  3. ATACPD03000
    Official procedures and controls
  4. ATACPD04000
    ATA carnet procedures: contents
  5. ATACPD05000
    Procedures at the office of export/exit – UK/EU issued carnets: contents
  6. ATACPD06000
    Third country issued ATA carnets for temporary importation: contents
  7. ATACPD08000
    Disposal other than by re-export
  8. ATACPD09000
    National Carnet Unit (NCU): contents
  9. ATACPD10000
    EU Exit: contents
  10. ATACPD11000
    EU/CPD/China-Taiwan carnets: contents
  11. ATACPD12000
    CPD carnets
  12. ATACPD13000
    Areas of revenue risk
  13. ATACPD14000
    Evidence of export
  14. ATACPD15000
    Draft letters
  15. ATACPD16000
    Certificate of location letters
  16. ATACPD19000
    Issuing and guaranteeing associations
  17. ATACPD20000
    Appeals procedure
  18. ATACPD21000
    ATA and UK/CPD/China-Taiwan carnets as transit documents: contents
  19. ATACPD22000
    Glossary