ATA carnet procedures: customs duty refunds
Commission Regulation 2454/93 Article 797(1)(b) and (d)
Free circulation of goods exported using ATA carnets cannot subsequently be the subject of a refund claim or any other application for repayment of customs duty.
The essential reason is that carnet goods must be intended for re-importation.
If the goods are not re-imported, a retrospective export declaration will be necessary in order to support any refund or repayment application, see ATACPD04975 Retrospective export entries.