Use of an ATA and CPD carnet as an export declaration
Article 339
1. An ATA and CPD carnet shall be considered an export declaration where the carnet has been issued in a Member State contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association established in the Union and forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention. 2. The ATA and CPD carnet shall not be used as an export declaration in relation to Union goods where: (a) those goods are subject to export formalities with a view to refunds being granted on export under the common agricultural policy; (b) those goods that have been part of intervention stocks, are subject to measures of control as to use or destination, and have undergone customs formalities on export to territories outside the customs territory of the Union under the common agricultural policy; (c) those goods are eligible for the repayment or remission of import duty on the condition that they are exported from the customs territory of the Union; (d) those goods are moved under a duty suspension arrangement within the territory of the Union pursuant to Directive 2008/118/EC, except where the provisions of Article 30 of that Directive apply. 3. Where an ATA carnet is used as an export declaration, the customs office of export shall carry out the following formalities: (a) verify the information given in boxes A to G of the exportation voucher against the goods under cover of the carnet; (b) complete, where appropriate, the box on the cover page of the carnet headed ‘Certificate by customs authorities’; (c) complete the counterfoil and box H of the exportation voucher; (d) identify the customs office of export in box H(b) of the re-importation voucher; (e) retain the exportation voucher. 4. Where the customs office of export is not the customs office of exit, the customs office of export shall carry out the formalities referred to in paragraph 3, but it shall not complete box 7 of the counterfoil, which shall be completed by the customs office of exit. 5. The time-limits for re-importing the goods set by the customs office of export in box H(b) of the exportation voucher may not exceed the validity of the carnet.