Chapter ATACPD05100
Published date | 12 April 2016 |
Record Number | ATACPD05100 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Checks to be carried out | Action if not satisfied |
1. Does the carnet match the example in ATACPD17000? | The carnet may be a forgery: |
- refuse to certify the carnet
- contact the issuing Chamber of Commerce to establish if the carnet is genuine.
If the Chamber of Commerce:
- confirm the carnet is invalid, retain it and seize the goods. If this is outside office hours, detain the goods pending the outcome of your enquiries.
-
confirm the carnet is valid, proceed to check 2. 2. Has the carnet been presented by the holder or representative named on the green cover sheet? If not refuse to certify the carnet until you have contacted the issuing Chamber of Commerce and confirmed, in writing, that they are content for the carnet to be amended to the name of the new holder or representative. A copy of the written consent should be attached to the green cover sheet
If the issuing Chamber of Commerce is not content, retain the carnet, |
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