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HMRC internal manual

ATA/CPD Carnets Manual

Goods for which the EU will accept third country ATA carnets: eligible persons

Commission Regulation 2913/92 Article 4(2)

The Conventions require that, in some cases, goods can only use the carnet system where ownership and residency criteria are met. For the purposes of this section Established outside the EU means:

  • in the case of a natural person, any person who is not normally resident in the EU
  • in the case of a legal person or an association of persons, any person that does not have a registered office, central headquarters or permanent business establishment in the EU.

Council Directive 83/182/EEC Article 7 (1)

Normally resident is defined as being a person who resides in the EU for at least 185 days in each calendar year and where personal and occupational ties with the EU can be established.