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HMRC internal manual

ATA/CPD Carnets Manual

Goods for which the EU will accept third country ATA carnets: animals

Goods Live animals of any species for the purposes of dressage, training, breeding or in order to be given veterinary treatment. An illustrative list of the type of uses for which animals may be imported can be found at Notice 200 Paragraph 4.8 - 4.9 (HMRC website)and Notice 104 Paragraph 4.1 (HMRC website).
Conditions of use Animals must be owned by a person established outside the EU.
Legislation Istanbul Convention Annex D; Commission Regulation 2454/93 Article 567 (first paragraph)