ATACPD21500 - ATA and UK/CPD/China-Taiwan carnets as transit documents: irregularities

Note: This manual is under review and is likely to be withdrawn.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.

Where any transit irregularity is identified, you must provide the National Carnet Unit (NCU) with full details of the circumstances. The NCU will consult with the Customs Policy before taking action.

If a scenario develops where a carnet is used for transit but is not governed by this guidance please contact Customs Policy.