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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: miscellaneous

Goods imported from Turkey

For information please see:

Notice 812 (GOV.UK) European Union Preferences: Trade with Turkey

Notice 827 (GOV.UK) European Union Preferences: Export procedures

If goods imported from Turkey are accompanied by an EUR1 Movement certificate or ATR1 preference document, there will be no need to consider TA relief as no duty is due in the EU.