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Contents

Official guidance

ATA/CPD Carnets Manual

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ATACPD01000 · Introduction
ATACPD02000 · Roles and responsibilities
ATACPD02200 · Roles and responsibilities: Customs and International Trade Operations (CITOPS)
ATACPD03000 · Official procedures and controls
ATACPD04000 · ATA carnet procedures
ATACPD05000 · Procedures at the office of export/exit - UK/EU issued carnets
ATACPD06000 · Third country issued ATA carnets for temporary importation
ATACPD07000 · Goods for which the EU will accept third country ATA carnets
ATACPD07050 · Goods for which the EU will accept third country ATA carnets: eligible persons
ATACPD07150 · Goods for which the EU will accept third country ATA carnets: goods for display or use at an exhibition, fair, meeting or similar event
ATACPD07300 · Goods for which the EU will accept third country ATA carnets: goods imported in connection with a manufacturing operation
ATACPD07350 · Goods for which the EU will accept third country ATA carnets: cultural goods, educational or scientific goods
ATACPD07550 · Goods for which the EU will accept third country ATA carnets: tourist publicity material
ATACPD07750 · Goods for which the EU will accept third country ATA carnets: ineligible goods
ATACPD08000 · Disposal other than by re-export
ATACPD09000 · National Carnet Unit (NCU)
ATACPD10000 · EU Exit
ATACPD10500 · Compensatory interest: corporation tax
ATACPD11000 · EU/CPD/China-Taiwan carnets
ATACPD12000 · CPD carnets
ATACPD13000 · Areas of revenue risk
ATACPD14000 · Evidence of export
ATACPD15000 · Draft letters
ATACPD16000 · Certificate of location letters
ATACPD17000 · Example of an ATA carnet
ATACPD19000 · Issuing and guaranteeing associations
ATACPD20000 · Appeals procedure
ATACPD21000 · ATA and UK/CPD/China-Taiwan carnets as transit documents
ATACPD22000 · Glossary
ATACPDUPDATE001 · ATA/CPD Carnets Manual: update index
ATACPDUPDATE140219 · ATA/CPD Carnets Manual recent changes
ATACPDUPDATE140707 · ATA/CPD Carnets Manual: recent changes
ATACPDUPDATE140723 · ATA/CPD Carnets Manual: recent changes
ATACPDUPDATE141103 · ATA/CPD Carnets Manual recent changes

ATA/CPD Carnets Manual
Compensatory interest: corporation tax

ATACPD10500 | Compensatory interest: corporation tax

From HM Revenue & Customs · ATA/CPD Carnets Manual

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