ATA carnet - list of goods that can be imported

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • ATA carnet - list of goods that can be imported
  • ATA carnet - list of goods that can be imported

ATA carnet - list of goods that can be imported

This note provides a list of the types of goods that can be imported into or exported from the UK using an ATA carnet. This note should be read in conjunction with the ATA and CPD carnets guidance note.

This table has been extracted from HMRC notice 104 (Jan 2016 version)

Item numberGoods and usesConditions / additional information
1Travellers personal effects reasonably required for their use during a journey and goods for sports purposes for use by travellers in sports contests, demonstrations or training.Travellers must be non-EU residents.
2Welfare material for seafarers engaged in international maritime traffic. 
3Disaster relief material for the purposes of countering the effects of disasters and similar situations within the EU.Goods must be for use by state bodies or organisations approved by state bodies.
4

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