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HMRC internal manual

EC Preferences: Exports to Turkey

HM Revenue & Customs
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Procedure: function

The use of movement certificates is not obligatory. Movement certificates serve only as evidence of the entitlement of goods to preferential treatment and do not provide any customs control over the movement of the goods. Hence, any movement of the goods which needs to be done under customs control must be carried out under a national or international transit procedure and any security required by that procedure provided. The movement certificate in this case acts as a supplementary document for use only at destination.