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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
, see all updates

Goods for which the EU will accept third country ATA carnets: goods imported in connection with a commercial activity, containers or for tests

Containers
Samples
Advertising films
Goods for testing or use in testing
Films intended for viewing prior to commercial use
Data-carrying media
Other media imported in connection with a commercial activity
Other goods imported in connection with a commercial operation

{#IDA3N5PC}Containers

Goods Containers, pallets, packaging imported in connection with a commercial operation but whose importation does not in itself constitute a commercial operation
These items are not themselves the object of the sale but are imported for packing or transport purposes of the goods listed on the ATA Carnet.    
     
  Conditions of use The goods must:
  • not be sold or used in any way for hire or reward by an EU established person .
  • not be used for moving EU goods      
      Legislation Istanbul Convention Annex B3 Articles 2, 3, 4; Commission Regulation 2454/93 Article 574

 

{#IDASO5PC}Samples

 

Goods Samples solely for the purpose of demonstration, representative of a particular category of goods already produced or of which are examples of goods, the production of which is contemplated.
It does not include identical articles brought in by the same individual or sent to a single consignee in such quantity that, taken as a whole, they no longer constitute samples under ordinary commercial usage.    
     
  Conditions of use The goods must:
  • be owned or imported by a person established outside the EU
  • be imported solely for the purpose of demonstration in order to solicit orders
  • not be sold or used in any way for hire or reward.     
      Legislation Istanbul Convention Annex B3 Article 4 (d); Commission Regulation 2454/93 Article 574

  

{#IDADI5PC}Advertising films

 

Goods Advertising films, with or without sound track, consisting essentially of images showing the nature or operation of products or equipment put up for sale or hire by a person established outside the EU, providing that the films are of a kind suitable for exhibition to prospective customers but not for general exhibition to the public; and are imported in a packet which contains no more than one copy of each film and which does not form part of a larger consignment of films.
   
Conditions of use The goods must:
  • be owned or imported by a person established outside the EU
  • be imported solely for the purposes of being shown or demonstration in order to solicit orders
  • not be sold or used in any way for hire or reward.     
      Legislation Istanbul Convention Annex B3 Article 4 (d) ; Commission Regulation 2454/93 Article 568

 

{#IDAUJA5B}Goods for testing or use in testing

 

Goods Imported for testing, checking, experiments or demonstrations or for use in checking, experiments or demonstrations.
   
Conditions of use The goods must not be used for gainful activity.
Legislation Istanbul Convention Annex B3 Article 2 (g) & Appendix I; Commission Regulation 2454/93 Articles 573(a) and 573(c)

 

{#IDAULA5B}Films intended for viewing prior to commercial use

 

Goods Printed and developed cinematographic film and other recorded image-bearing media intended for viewing prior to commercial use.
   
Conditions of use Films may be viewed outside a film festival in a proper projection room
Legislation Istanbul Convention Annex B3 Appendix I; Commission Regulation 2454/93 Article 568(a)

 

{#IDAVJA5B}Data-carrying media

 

Goods Data-carrying media for use in automatic data processing.
   
Conditions of use The goods must be sent free of charge.
Legislation Istanbul Convention Annex B3 Appendix I ; Commission Regulation 2454/93 Article 568(a)

  

{#IDAZMA5B}Other media imported in connection with a commercial activity

 

Goods Films, magnetic tapes, magnetised films and other sound or image bearing media intended for sound tracking, dubbing or reproduction.
   
Conditions of use None specifically
Legislation Istanbul Convention Annex B3 Appendix I; Commission Regulation 2454/93 Article 568(a)

 

{#IDATR54B}Other goods imported in connection with a commercial operation

 

Goods Articles, including vehicles, which, by their nature, are unsuitable for any purpose other than advertising of specific articles or publicity for a specific purpose.
   
Conditions of use None specifically
Legislation Istanbul Convention Annex B3 Appendix I; Commission Regulation 2454/93 Article 568(b)