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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: welfare material for seafarers engaged in international maritime traffic

Goods Any goods meeting the conditions below. An illustrative list can be found at Notice 200 Paragraph 4.5 (HMRC website).
Conditions of use The goods must be used on non-EU vessels engaged in international traffic or must be unloaded from the ship to be temporarily used ashore by the crew, or must be imported for use in places of worship where services for seafarers are regularly held, hostels, clubs or recreation centres for seafarers managed either by official organisations or by religious or other non-profit making organisations.
Legislation Istanbul Convention Annex B5; Commission Regulation 2454/93 Article 564