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HMRC internal manual

EC Preferences: Exports to Turkey

Evidence of preferential entitlement: direct transport

Goods must be consigned direct between the EU and Turkey to qualify for preferential treatment.

Direct consignment means that the goods either:

  • reach Turkey without passing through a non-EU country, or
  • if they do pass through a third country en route they are covered by a through bill of lading, a through airway bill or other document showing a single contract of carriage for the goods from the EU to Turkey.

Further details are shown in Notice 812 European Community Preferences: Trade with Turkey.