Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
, see all updates

ATA carnet procedures: animals born of animals under an ATA carnet

Once completed an ATA Carnet cannot have additional items added to it.
(Istanbul Annex A Article 5 (3)

EU issued carnets

Animals born in a third country while the mother has been temporarily exported under an EU issued ATA carnet cannot be added to the carnet. On arrival in the EU, they must be declared for import on a C88 (SAD) (HMRC website) and all import duties paid.

Third country carnets

Animals born in the EU while the mother has been temporarily imported under a third country ATA carnet cannot be added to the carnet. The young must be declared for export in the normal manner on C88 (SAD). No export refunds are permitted.