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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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ATA carnet procedures: eligibility to use an ATA carnet

Goods allowed and conditions for an ATA Carnet(Istanbul Convention Annexes B to E)

Goods allowed

The goods allowed under an ATA carnet will depend on which of the conventions the importing country or territory has signed. The Istanbul Convention (1990) allows a greater variety of items to use an ATA carnet than the ATA convention (1961). In addition each country is permitted to allow a greater facilitation if they so wish.

This means a purchaser of a carnet should check that the countries of import will allow the items in and that they meet any restrictions on use. If in doubt they should check with the Chamber issuing the carnet.

Other conditions

Some items have various conditions that must be met by an applicant in order for a carnet to be issued.

These conditions can include a residential or ownership restriction: the purpose for which the goods are to be used, or a shorter time period for temporary importation. Again it is the responsibility of the carnet holder to ensure they can comply with the rules of the importing country. Officers at the point of exit from the EU cannot be expected to determine if the carnet meets all the conditions in the destination countries. However if they have prior knowledge of a country’s requirements they may warn the carnet holder that the carnet may be invalid for part of their journey.

Goods accepted by the EU

The UK is part of the EU so the list of goods allowed in the UK is common to all Member States. The list can be found in ATACPD07000.