ATACPD01300 - Introduction: law
Source: gov.uk (2025-11-24)


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Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice (https://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you)

Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document (https://www.gov.uk/government/publications/hmrc-appropriate-policy-document/hmrc-appropriate-policy-document)

Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy (https://www.gov.uk/government/publications/hmrc-records-management-and-retention-and-disposal-policy/records-management-and-retention-and-disposal-policy)

Any sharing of personal data outside of HMRC will follow the:
- Data Sharing guidance (https://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you#data-sharing) within the HMRC Privacy Notice
- Contracts and data sharing guidance (https://ico.org.uk/for-organisations/accountability-framework/contracts-and-data-sharing/) published on the ICO website
- HMRC Information Disclosure Guide (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide) available on GOV.UK
The Customs Conventions relating to the use of carnets is laid down in the ATA Carnet Convention for the Temporary Admission of Goods dated 6 June 1961 and the Istanbul Convention on Temporary Admission dated 26 June 1990.

The Istanbul Convention is in two parts, the body of the Convention consisting of 34 Articles which lay down the basic principles and a set of 13 Annexes each covering the temporary admission facilities for a specified category of goods. Under the terms of the Convention, contracting parties may make reservations on the annexes thereby restricting the use of carnets or temporary admission to certain goods or giving restrictions on their use.

Countries are also at liberty to give greater facilitations if they so wish.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The Annexes are made up as follows:

Annex

Scope

UK reservations

A

Details of the carnet system

B1

Goods for display or use at exhibitions, fairs, meetings or similar events

B2

Professional equipment

B3

Containers, pallets, packings, samples and other goods imported in connection with a commercial operation

Containers, pallets and packings

B4

Goods imported in connection with a manufacturing operation

B5

Goods imported for educational, scientific or cultural purposes

Scientific and educational equipment - temporary admission without a customs document or by oral declaration is not permitted

B6

Travellers personal effects and goods imported for sports purposes

B7

Tourist publicity material

B8

Goods imported as frontier traffic

B9

Goods imported for humanitarian purposes

C

Means of transport for private or commercial transport use (CPD carnet)

A customs document, together with security (where called for) may be required in certain cases

D

Animals

E

Goods imported with partial relief from import duties and taxes

UK law provides for partial relief from import duties but not import taxes

Under provisions for import VAT relief contained within UK law in the Value Added Tax 1994 and the Value Added Tax Regulations 1995, VAT is not paid on goods imported under a carnet as no taxable event takes place. Import VAT is only payable when customs duty becomes due.