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HMRC internal manual

EC Preferences: Exports to Turkey

Procedure: production of the export declaration

You should not authenticate A.TR Movement Certificates unless a copy of the pre-lodged New Export System (NES) export declaration, plain paper C88 customs export declaration or an exporter statement (see ECPET06300) is available for scrutiny. If the exporter submits a request for retrospective issue of a movement certificate, it may be allowed only if there is a valid reason to explain why it was not presented for authentication before export.