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
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ATACPD01000Introduction: contents
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ATACPD02000Roles and responsibilities: contents
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ATACPD03000Official procedures and controls
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ATACPD04000ATA carnet procedures: contents
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ATACPD05000Procedures at the office of export/exit – UK/EU issued carnets: contents
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ATACPD06000Third country issued ATA carnets for temporary importation: contents
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ATACPD08000Disposal other than by re-export
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ATACPD09000National Carnet Unit (NCU): contents
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ATACPD10000EU Exit: contents
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ATACPD11000EU/CPD/China-Taiwan carnets: contents
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ATACPD12000CPD carnets
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ATACPD13000Areas of revenue risk
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ATACPD14000Evidence of export
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ATACPD15000Draft letters
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ATACPD16000Certificate of location letters
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ATACPD19000Issuing and guaranteeing associations
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ATACPD20000Appeals procedure
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ATACPD21000ATA and UK/CPD/China-Taiwan carnets as transit documents: contents
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ATACPD22000Glossary