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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: tourist publicity material

Goods Goods imported for the purpose of encouraging the public to visit another country, to attend cultural, religious, touristic, sporting or professional meetings or demonstrations held there. An illustrative list can be found at Notice 200 Paragraph 4.11 (HMRC website).
Conditions of use The goods must be owned by a person established outside the EU.
Legislation Istanbul Convention Annex B7 & Commission regulation 2454/93 article 568(b)