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HMRC internal manual

ATA/CPD Carnets Manual

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.