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HMRC internal manual

Customs Special Procedures Manual

Import to IP and goods declared to IP from another Customs procedure: industrial goods entered to IP from Turkey

The Customs Union between the EU and Turkey was completed on 01 January 2001, under which industrial goods released to free circulation are traded between the EU and Turkey. Industrial goods arriving from Turkey that are not accompanied by an ATR (see also SPE13170) may be entered to IP. If goods imported from Turkey are accompanied by an ATR preferential movement certificate, there is no need for IP to be authorised as no duty is due in the EU. You should take action to ensure that where full duty rates are subsequently charged, VAT is calculated on the duty inclusive value. Conversely where preferential rates are subsequently allowed and VAT has been calculated at the full duty rate, the difference should be refunded.

Notice 812