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HMRC internal manual

ATA/CPD Carnets Manual

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

The following table lists goods that the EU will not accept under an ATA carnet. Any attempt to enter these goods to the EU under an ATA carnet must be refused.

Goods Reason for non eligibility Possible alternative
     
Temporarily imported goods for process or repair ATA goods must be re-exported in the same state as they were imported in, apart from normal wear and tear Inward Processing. For guidance on this, see

Inward Processing Guidance

Notice 221 Inward Processing relief (HMRC website)      
  Goods temporarily exported for process and repair ATA goods must be re-imported in the same state as they were exported in, apart from normal wear and tear Outward Processing. For guidance on this, see
Notice 235 Outward Processing Relief (HMRC website)      
  Goods exported or imported by post EU reservation to Annex A of the Istanbul Convention which allows MS to NOT accept ATA carnets by post For Inward Processing see Inward Processing Guidance. For Outward Processing see Notice 235 Outward Processing Relief.
For Temporary Importation (goods will not be changed) see Notice 200 Temporary Admission (HMRC website)      
  Temporarily imported means of transport Not applicable to ATA carnets Consider Notice 200 Temporary Admission or Notice 3 Bringing Your Belongings & Private Motor Vehicle to the UK from Outside the EC (HMRC website).

Notice 308 Temporary admission - temporarily importing non-EU means of transport

Vehicles leaving the UK should consider a CPD Carnet.

The exception would be where a vehicle is not imported as a means of transport but for display or as a sample.      
  Containers, pallets and packings   There is no need to use an ATA carnet for containers. Containers and packaging used to package goods under an ATA carnet will be covered by that carnet. The same is true of goods under TA. For other containers there is a relief of their own under Notice 306 Temporary Admission temporary importation of non-EU containers & pallets (HMRC website).
  Alcohol, tobacco and fuel Article 8 to Annex B1 of the Istanbul Convention The restriction here is to ensure that excisable goods are not consumed/sold etc. As such a item brought in for display like a statue made from cigarettes could be eligible.
  Goods for sale Article 1(5) to Annex B1 of the Istanbul Convention Notice 200 Temporary Admission.