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HMRC internal manual

ATA/CPD Carnets Manual

Goods for which the EU will accept third country ATA carnets: goods for humanitarian purposes

Goods Any goods including medical, surgical and laboratory equipment; relief consignments.
Conditions of use The goods must be owned by a person established outside the EU and loaned free of charge.
Legislation Istanbul Convention Annex B9; Commission Regulation 2454/93 Article 565