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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
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Goods for which the EU will accept third country ATA carnets: goods for display or use at an exhibition, fair, meeting or similar event

Goods Goods intended for display or demonstration at an event , Goods needed to maintain those goods Construction and decoration materials including electrical fittings Advertising and demonstration material for the foreign goods. This covers a wide range of goods as the event/display may be of a commercial, technical, educational, scientific, cultural, charitable, religious etc nature but this does not cover exhibitions organised for private purposes in business premises with a view to a sale.
Conditions of use The number must be commensurate with the event being held. The goods may not be loaned or used in any way, for hire or reward. Nor can they be removed from the place of the event apart from for the purposes of re-export or for storage between events.Small samples and printed publicity materials are allowed to be imported under an ATA carnet for free distribution/ consumption at the event but alcoholic beverages, tobacco goods and fuels are excluded.
Legislation Istanbul Convention Annex B1; Commission Regulation 2454/93 Article 576