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HMRC internal manual

EC Preferences: Exports to Turkey

HM Revenue & Customs
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Control: scrutiny of A.TR movement certificates and supporting documents

(Referred to in ECPET04200)


Checks Action required
Is presentation retrospective?  
  Refer to ECPET05350.
Is destination allowable? The movement certificate A.TR cannot be used for goods destined for Northern Cyprus

Since EU enlargement on 1 May 2004 the southern part of Cyprus has become part of the EU and Northern Cyprus has been treated as a third country. It is not part of Turkey.
  | | Is the transport route consistent with use of an A.TR? | A.TR documents cannot be used if the goods travel through a non-EU country unless there is a through bill of lading or other single transport document covering the passage of the goods from the EU to Turkey.
  | | Is the movement certificate properly completed and signed? | Authentication of movement certificates with unaltered errors or omissions is to be refused; the documents are to be returned to traders or their agents for correction and subsequent representation with the relevant export declaration. See ECPET05250.
  | | Is the manual, the NES declaration or Exporter Statement (where there is no Export Declaration) available?
  | The relevant manual entry, the NES declaration or Exporter Statement must be available for scrutiny with the A.TR movement certificate; see explanation in ECPET04100. | | Does the A.TR movement certificate agree with the manual, the NES declaration or Exporter Statement
  | The particulars (marks and numbers, description, quantity and weight, country to which consigned, etc), given on the A.TR movement certificate must agree with those shown on the manual, the NES declaration or Exporter Statement.
  | | Is the status of the goods consistent with the manual, the NES declaration or Exporter Statement
  | The A.TR must only be stamped if there is no doubt as to status. | | Marks & Numbers

Box 10 for A.TRs

Box 8 for EUR1/EUR-MEDs
  | All the goods on the movement certificate A.TR must match the goods on the manual or NES declaration. The description, marks and numbers, quantities and weights must also agree with the details on the manual the NES declaration or the Exporter Statement. | | Declaration by the Exporter
  | This must be the exporter.
  | | Is the copy of the movement certificate present?
  | A clear, legible duplicate copy of the A.TR movement certificate must be provided.