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

Goods for which the EU will accept third country ATA carnets: goods imported in connection with a manufacturing operation

Special tools and instruments

Goods (1) Matrices, blocks, plates, moulds, drawings, plans, models and other similar articles.

(2) Measuring, controlling and checking instruments and other similar articles.

(3) Special tools and instruments.    
     
  Conditions of use A person established outside the EU must own the goods and a person established inside the EU must use them.

In the case of the goods specified in (1) and (2), at least 75 per cent of the production resulting from the use of the imported product must be exported from the EU.

In the case of the goods specified in (3), 100 per cent of the production resulting from the use of the imported product must be exported from the EU.

The carnet holder must produce evidence that demonstrates there is an export order in place for the goods produced using the imported items.    
  Legislation Istanbul Convention Annex B4; EC Regulation 2454/93 Article 572

 

Replacement means of production

 

Goods Replacement means of production made temporarily available to the importer or by, or on the initiative of the supplier of similar means of production, to be subsequently imported to free circulation or of a means of production re-installed after repair.
   
Conditions of use The goods must be supplied free of charge and be re-exported within a period of six months.
Legislation Istanbul Convention Annex B4; Commission Regulation 2454/93 Article 575