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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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Introduction: law

The Customs Conventions relating to the use of carnets is laid down in the ATA Carnet Convention for the Temporary Admission of Goods dated 6 June 1961 and the Istanbul Convention on Temporary Admission dated 26 June 1990.

EU legislation concerning the use of ATA carnets for transit, temporary admission or temporary exportation purposes is contained in Commission Regulation (EEC) 2454/93 Articles 181c, 457c to 461, 497, 501, 580 to 581, 592a and 797 to 798.

The Istanbul Convention is in two parts, the body of the Convention consisting of 34 Articles which lay down the basic principles and a set of 13 Annexes each covering the temporary admission facilities for a specified category of goods. Under the terms of the Convention, contracting parties may make reservations on the annexes thereby restricting the use of carnets or temporary admission to certain goods or giving restrictions on their use.

Countries are also at liberty to give greater facilitations if they so wish.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The Annexes are made up as follows:

Annex Scope EC reservations
A Details of the carnet system  
B1 Goods for display or use at exhibitions, fairs, meetings or similar events  
B2 Professional equipment  
B3 Containers, pallets, packings, samples and other goods imported in connection with a commercial operation Containers, pallets and packings
B4 Goods imported in connection with a manufacturing operation  
B5 Goods imported for educational, scientific or cultural purposes Scientific and educational equipment - temporary admission without a customs document or by oral declaration is not permitted
B6 Travellers personal effects and goods imported for sports purposes  
B7 Tourist publicity material  
B8 Goods imported as frontier traffic  
B9 Goods imported for humanitarian purposes  
C Means of transport for private or commercial transport use (CPD carnet) A customs document, together with security (where called for) may be required in certain cases
D Animals  
E Goods imported with partial relief from import duties and taxes EU law provides for partial relief from import duties but not import taxes

Under provisions for import VAT relief contained within Council Directive 2006/112/EC, which is interpreted into UK law in the Value Added Tax 1994 and the Value Added Tax Regulations 1995, VAT is not paid on goods imported under a carnet as no taxable event takes place. Import VAT is only payable when customs duty becomes due.