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HMRC internal manual

EC Preferences: Exports to Turkey

Introduction: background

The European Union (EU) has entered into a Customs Union (preference agreement) with Turkey for a wide range of industrial products.

The Customs Union is provided for by an Association Agreement which was formed with the intention of the ultimate accession of Turkey to the Community. The criteria for granting preference under the Union are different to those in the EU’s traditional preferential trade agreements, which are based on specific rules of origin for particular products. Turkey is gradually aligning itself with their provision, in that:

  • Agricultural and Coal and Steel Products (in chapters 1-24, 45, 53 and 26, 27, 72 and 73 of the Tariff) are now part of the traditional preferential trade agreements based on origin rules, and with certain exceptions products originating in Turkey are now included in the cumulation arrangements in the Pan Euro-Med Agreements (see ECPET02250).