Frequently Asked Questions

Vouchers must be forwarded to NCU (NCU will match transactions and raise a claim if the goods have not been re-exported).

• If the Voucher has been signed by a person that is not listed in Box B of the Front Cover. Letter must be on the Company Letterhead and signed by the person whose signature is in Box J of the Front Cover.

• Note – if the person declaring the goods is named in Box B or the Voucher is presented + signed by the Holder (whose signature matches signature in Box J of the Carnet) – then Letter of Authorisation is NOT required.

Yes. Officers must ensure that the Holder has declared correct items in section F of the relevant Voucher (the Officer in turn enters those same items on the Counterfoil).

Yes. Officers can process the Voucher and Counterfoil as usual, but state “processed without prejudice” in Remarks box.

• If UK Carnet – validate Front Cover retrospectively

• If FOREIGN Carnet – reject the Carnet (unless LCCI or the foreign issuing Body confirms that the document is genuine and fully guaranteed for payment of duties).

Yes, but ONLY if the trader presents valid permit / licence for the goods (CITES, Export Licence etc).

Trader must contact NCU to get approval for extension (if approved, NCU will terminate the original Carnet and transfer liability to the new / Replacement Carnet).

Trader must contact their Issuing Body and obtain a “Substitute” Carnet. This will be exact copy of the original Carnet with “Substitute” or “Duplicata” stated on the Front Cover. Substitute Carnet must have its Front Cover validated by the Customs of country of issue. BF must bear in mind that Substitute Carnets will contain no previous transactions – process the Importation or Re-exportation as usual (as long as the Front Cover has been validated).

Trader must contact NCU who will obtain payment of any relevant duties and process a Customs Entry for permanent import.

Yes – but only if the goods are not returning to the UK after the first leg (if the goods are coming back to the UK after the non-Carnet country, then the Carnet will need to be endorsed on subsequent export instead).

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