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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: Turkey

Provided no ATR preferential movement certificate has been raised, you can discharge IP by sending the goods to Turkey as to any other non-EU country. Normal export procedures should apply. An ATR can be raised on former IP goods only after they have been properly discharged to free circulation with full payment of customs duties and import VAT. This is because an ATR can only be issued for goods that are in free-circulation in either the EU or Turkey.

If an ATR is issued, customs charges relieved under IP must be paid.

Industrial goods arriving from Turkey that are not accompanied by an ATR may be entered to IP. If industrial goods imported from Turkey are accompanied by an ATR, 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