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HMRC internal manual

EC Preferences: Exports to Turkey

HM Revenue & Customs
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Goods entitled to preferential treatment: goods previously imported into the UK under Generalised System of Preference (GSP) or other preference arrangements

Such goods are in free circulation in the Community and they are therefore eligible for preferential treatment if re-exported in the same state to Turkey under the preferences provided by the Customs Union. The A.TR should be used for this purpose.

IPR and End Use goods are not eligible for preference as they are not in free circulation.