Control: verification of movement certificates: action by Officer for trader's premises
- First verification request received
You must be satisfied that the goods were eligible for the preference claimed:
* if you can be satisfied without a visit to the trader (eg from a knowledge of the trader's business), note the verification request accordingly, or * if a visit is necessary make a record of it and of the business carried on. Where possible, combine with visits for other purposes. This should make further visits unnecessary.
- When you visit the trader you should ensure that the trader understands:
* when goods can be claimed to be in free circulation * the need, or otherwise, to obtain movement certificates * the status of the goods, and * where an export agent is used, the trader has given specific written instructions to the agent as to all the above.
- When verifying a movement certificate you should be satisfied with:
* the commercial records of the transaction * such particulars as are available, including the name and date of the ship and the bill of lading number, on the movement certificate, and * the copy of the export declaration (if it is available).
And that the exporter, or any other trader who has been concerned with the goods, has not claimed and will not claim relief from any import charges to which the goods or their constituents were liable.
- Action on receipt of subsequent verification requests
When a trader has been visited once and found to export only eligible goods, further visits to verify movement certificates may not be considered necessary. Verification may be made by:
* reference to filed export relief schedules, or * from a knowledge of the trader's business.
For all subsequent requests for traders, known to export under bond or to claim export relief, follow the directions in point a. First verification request received above.
- Satisfactory verification: Verification requested by the UK Authenticating Office
You are to:
* certify the copy movement certificate 'satisfied the goods are eligible for preference as stated' * show the date and time of the visit to the trader’s premises (if applicable), and * return the documentation to Local Compliance CITEX Operations Team in Leeds.
- Satisfactory verification: Verification requested by the Turkish Customs authorities
You are to:
* complete the 'Result of Verification' box on the reverse of the movement certificate by inserting * 'x' in the appropriate box * the 'Place and date' details, and * signature and official stamp * return documentation to Local Compliance CITEX Operations Team in Leeds who will note the result of the verification and return the document to the Turkish Customs authorities.
- Unsatisfactory verification
Where in the course of verifying a movement certificate it is found that the goods were previously entered, for example, under IPR arrangements, without payment of customs duty, and are not therefore eligible for preferential treatment, an explanation is to be sought from the trader, in writing if necessary. If the error appears to have been made by the trader, explain the position, pointing out the appropriate paragraph of the Notice 812 European community preferences: Trade with Turkey. You should be alert however to the possible need for proper investigation into attempted fraud. If the circumstances warrant it, offence action is to be taken locally and an offence report submitted to Local Compliance CITEX Operations Team in Leeds. If not, the trader’s folder is to be noted with details of the action taken.
If the verification was a request by a UK Authenticating Office you are to:
* inform the UK Authenticating office of the action that has been taken * take action to regularise the position in the case of the goods by payment of duty * investigate the matter fully where the description of status is wrong and appears to be reckless and reasonable grounds exist to suspect an offence.
If the verification was requested by Turkey complete the ‘Result of Verification’ box on the reverse of the movement certificate as shown at f. Satisfactory verification: Verification requested by the Turkish Customs authorities above, and return the certificate to Local Compliance CITEX Operations Team in Leeds.
All requests for verification of A.TR/EUR1/EUR-MED Movement certificates or invoice declarations must be sent to Local Compliance CITEX Operations Team in Leeds.