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HMRC internal manual

EC Preferences: Exports to Turkey

From
HM Revenue & Customs
Updated
, see all updates

Approved Exporter: Approved Exporter Leaflet

(Referred to in ECPET05400)

Requirements of Approved Exporter Status for traders using the Simplified Procedures: pre-endorsed A.TR movement certificates

You have been approved to use pre-endorsed A.TR movement certificates and you are to understand that such approval carries with it a number of stringent conditions. Movement certificates can be used for Community goods provided that they are directly consigned to Turkey. You must therefore read this leaflet carefully, in conjunction with Notice 812 European Community preferences: Trade with Turkey.

Pre-endorsed A.TR movement certificate

Pre-endorsed movement certificates A.TR are blank certificates already stamped and signed by Revenue and Customs

Supplies of pre-endorsed movement certificates A.TR may be obtained from the Authorisation and Returns Team or Large Business Team (if authorised by them). You should order an initial 6 months supply and re-order about 4 weeks before your stock is due to run out.

Receiving pre endorsed A.TR movement certificate

When you receive pre-endorsed movement certificates A.TR you must:

  • keep the accompanying despatch note
  • immediately enter in Box 1 of the forms the name and address of your company (rubber stamps may be used for this purpose)
  • store the certificates in a safe and secure place under the custody of a responsible person, and
  • set up a record of their receipt and use.

Completion of Forms

When goods are ready for shipment, complete the form in accordance with Notice 812 European Community preferences: Trade with Turkey sothat the consignment can be identified in your record.

Always:

  • insert the name and address of the consignee in Box 3
  • draw a horizontal line under the final or only entry in Box 10 and rule through the unused space with a ‘Z-shaped’ line
  • sign and date Box 13, and
  • enter in Box 8 the words ‘Simplified Procedure’.

Disposal of completed forms

When the form is completed:

  • send the top copy to the consignee
  • file the duplicate copies in serial number order, and
  • keep the duplicate copies for at least three years.

Retrospective issue

If you wish to issue a certificate after the goods are shipped, in addition to completing the form in the usual manner you should also:

  • insert the words ‘issued retrospectively’ in Box 8.

If a certificate is lost and you require a duplicate you will need to submit a completed duplicate form to one of the above authorities for authorisation:

  • the new movement certificate is to be checked against the file copy, be given the same registration number and completed in identical terms, including the date, as the certificate originally issued
  • insert the word ‘duplicate’ in Box 8
  • make a note in your record, cross-referring to the original certificate together with a brief note as to why a duplicate was required and to which authority the application was made
  • the application must be accompanied by the file copy of the original certificate with a written explanation for its loss and an undertaking to surrender it immediately if it is found, and
  • if satisfied the authenticating office will authorise the duplicate A.TR. They will retain the file copy of the original certificate, a copy of the duplicate certificate and the written explanation.

Forms completed and not used or spoilt

If you make a mistake filling in the form:

  • mark the spoilt certificate ‘cancelled’
  • file the spoilt certificate in the duplicate copies file, and
  • issue a fresh certificate.

Visit by an officer of HM Revenue and Customs

Periodically an officer from HM Revenue and Customs will visit you to inspect the duplicate copies and to check that you can account for all the certificates that have been issued to you, that is to say they are either:

  • filed unused
  • are in the course of preparation, or
  • any duplicates are in their appropriate file.

Checks will also be made to see if the goods are in free circulation. Checks may also be made at the request of the Turkish authorities. These checks will include a comparison of the original and duplicate copies of the certificates to confirm that they match.

Continuing approval for Simplified Procedures

This is dependent upon:

  • strict observance of the rules set out in this leaflet
  • correct completion of the movement certificates
  • the goods meeting the criteria
  • notification to your local office if the need for certificates ceases, or
  • you change your trading style or address.

If you have any queries regarding your approval, or the issue of pre-endorsed certificates you should contact your local Business Centre.