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HMRC internal manual

ATA/CPD Carnets Manual

Goods for which the EU will accept third country ATA carnets: travellers personal effects

Goods Any goods reasonably required for personal use during a journey. An Illustrative list can be found at Notice 200 Paragraph 4.3 (HMRC website).
Conditions of use The goods must be exported, at the latest, when the traveller leaves the EU.
Legislation Istanbul Convention Annex B6; Commission Regulation 2454/93 Article 563