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HMRC internal manual

ATA/CPD Carnets Manual

Goods for which the EU will accept third country ATA carnets: cultural goods, educational or scientific goods

Goods Goods imported exclusively for cultural purposes. An illustrative list can be found at Notice 200 Paragraph 4.24 and section 12 (HMRC website).Goods imported for educational or scientific research.
Conditions of use Goods must be owned by a person established outside the EU and imported by approved institutions in reasonable quantities and not for commercial use.
Legislation Istanbul Convention Annex B5; Commission Regulation 2454/93 Article 564(c)ATA Carnet Convention Part seven VII Article 1 & VIII Article 1-2