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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: professional equipment

| Goods | 1. For the press or for sound or television broadcasting, including vehicles specially adapted for those purposes, necessary for representatives of the press or of broadcasting or television organisations visiting the EU in order to transmit or record material for specified programmes. 2. Cinematographic equipment necessary for a person visiting the UK in order to make a specified film or films. 3. Other professional equipment necessary for the exercise or calling, trade or profession of a person visiting the EU to perform a specified task, except for the:

  • industrial manufacture or packaging of goods
  • exploitation of natural resources, except for hand tools
  • construction, repair or maintenance of buildings, earth moving and like projects, except for hand tools.
An illustrative list is available in the Istanbul Convention Annex B.2 Appendix I    
  Conditions of use The goods must be:
  • owned by a person established outside the EU
  • imported by a person established outside the EU
  • used solely by or under the personal supervision of the person visiting the EU.
The goods must not be hired or lent to persons established in the EU unless the goods are used for a co-production.    
  Legislation Istanbul Convention Annex B2; Commission Regulation 2454/93 Article 569

The requirement that the goods must be used solely by or under the supervision of the person visiting the EU can be waived where the equipment is imported for the production of film, television programmes or audio visual works under a co-production contract to which a person established in the EU is a party and which is approved of under an inter-governmental agreement concerning co-production.