HMRC internal manual

EC Preferences: Exports to Turkey

Procedure: record of movement certificates issued

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

You are to ensure that movement certificates are issued only in relation to manual or NES declarations, where No Export Declaration is available an Exporter Statement printed on Company letterhead must be provided (see ECPET06300), any spoilt or unwanted movement certificates are properly destroyed and that generally the documents are issued in a responsible manner.

The record of movement certificates should ensure that the issue of individual movement certificates can be identified, for example, in the event of a verification request from Turkey, or a request from the trader for a duplicate.