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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: goods for sports purposes

Goods Sports equipment and other articles used by the importer in sports contests or demonstrations or for training in the EU. An illustrative list can be found at Notice 200 Paragraph 4.4 (HMRC website).
Conditions of use The goods must be owned by a person established outside the EU.
Legislation Istanbul Convention Annex B6; Commission Regulation 2454/93 Article 563