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HMRC internal manual

EC Preferences: Exports to Turkey

From
HM Revenue & Customs
Updated
, see all updates

Goods entitled to preferential treatment: what goods are considered to be in free circulation?

The following are considered to be in free circulation:

  1. imports from outside the Community or Turkey on which:
* all import formalities have been completed, and
* any customs duties or equivalent charges have been paid and not repaid in whole or in part
  1. goods manufactured in the Community and/or Turkey wholly or partly from materials or parts originating outside the Community or Turkey, provided that:
* all import formalities for the materials or parts have been completed, and
* any customs duties or equivalent charges have been paid and not repaid in whole or in part.