ATACPD04975 - ATA carnet procedures: retrospective export entries

Note: This manual is under review and is likely to be withdrawn.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 GOV.UK from HMRC.

Commission Regulation 2454/93 Article 798

Where goods covered by an ATA carnet are sold and diverted to free circulation in a third country, the carnet holder is required to complete a retrospective export declaration from the UK.

A retrospective export declaration is also required where the carnet holder wishes to claim a customs duty refund on goods exported under a carnet.

Retrospective export declarations are made using the National Export System and by completing C1603 requesting ‘retrospective arrival’. The form with a letter of explanation and shipping details should be sent to the National Clearance Hub:

HM Revenue & Customs
National Clearance Hub (NCH)
Ralli Quays 3 Stanley Street
Salford M60 9HL {#}

Email:NCHCIE@hmrc.gov.uk (link sends e-mail) / {#}NCHLAP@hmrc.gov.uk (link sends e-mail)